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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Operating Activities:    
Net loss $ (3,736,657) $ (1,378,251)
Adjustments to reconcile net loss to net cash provided by operating activities:    
Share-based compensation 86,491 201,235
Depreciation and amortization 315,940 309,239
Bad debt expense 78,786 264,912
Change in fair value of earn-out consideration (70,000) 0
Changes in operating assets and liabilities:    
Accounts receivable 495,102 953,137
Inventories 316,469 108,223
Discontinued assets held for sale 2,642,100 (1,846,696)
Prepaid expenses and other current assets 39,093 143,467
Other assets 0 3,514
Accounts payable and due to Forward China 782,867 1,856,340
Deferred income (141,471) 251,183
Net changes in operating lease liabilities 28,471 44,076
Accrued expenses and other current liabilities 203,837 624,409
Net cash provided by operating activities 1,041,028 1,534,788
Investing Activities:    
Purchases of property and equipment (136,082) (169,631)
Net cash used in investing activities (136,082) (169,631)
Financing Activities:    
Repayment of note payable to Forward China (300,000) (200,000)
Net cash used in financing activities (300,000) (200,000)
Net increase in cash 604,946 1,165,157
Cash at beginning of year 2,575,522 1,410,365
Cash at end of year 3,180,468 2,575,522
Supplemental Disclosures of Cash Flow Information:    
Cash paid for interest 104,201 123,411
Cash paid for taxes 10,271 10,856
Supplemental Disclosures of Non-Cash Information:    
Operating lease assets obtained in exchange for operating lease liabilities $ 0 $ 204,881