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INCOME TAXES (Details - Tax reconciliation)
12 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Income Tax Disclosure [Abstract]    
U.S. federal statutory rate 21.00% 21.00%
State tax rate, net of federal benefit 3.90% 5.80%
Foreign rate differential (9.20%) (5.30%)
Tax return to provision adjustments (94.60%) 4.10%
Effect of state tax rate change (8.50%) 7.00%
Change in valuation allowance 95.70% (34.10%)
Permanent differences 2.90% 2.00%
Effective tax rate 11.20% 0.50%