EARNINGS PER SHARE (Tables)

6 Months Ended

Mar. 31, 2023

Loss per share:

Schedule of earnings (loss) per share

	For the Three Months Ended March 31,						For the Six Months Ended March 31,
	2023			2022			2023			2022
Numerator:
Net loss	$	(871,000	)	$	(356,000	)	$	(1,301,000	)	$	(176,000	)
Denominator:
Weighted average common shares outstanding		10,061,000			10,061,000			10,061,000			10,061,000
Dilutive common share equivalents		–			–			–			–
Weighted average diluted shares outstanding		10,061,000			10,061,000			10,061,000			10,061,000
Loss per share:
Basic	$	(0.09	)	$	(0.04	)	$	(0.13	)	$	(0.02	)
Diluted	$	(0.09	)	$	(0.04	)	$	(0.13	)	$	(0.02	)

Schedule of antidilutive securities excluded

	For the Three Months Ended March 31,				For the Six Months Ended March 31,
	2023		2022		2023		2022
Options		1,040,000		1,110,000		1,040,000		1,110,000
Warrants		151,000		151,000		151,000		151,000
Total potentially dilutive shares		1,191,000		1,261,000		1,191,000		1,261,000