INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

Schedule of income tax provision

	Fiscal 2024			Fiscal 2023
Current:
Federal	$	–		$	–
State		23,000			20,000
Foreign		–			–
Deferred:
Federal		(141,000	)		112,000
State		(71,000	)		(244,000	)
Foreign		(16,000	)		(39,000	)
		(205,000	)		(151,000	)
Change in valuation allowance		228,000			171,000
Income tax provision	$	23,000		$	20,000

Schedule of deferred tax assets and liabilities

	September 30,
	2024			2023
Deferred tax assets
Net operating losses	$	3,586,000		$	2,976,000
Share-based compensation		269,000			242,000
AMT & other tax credits		–			5,000
Excess tax over book basis in inventory		–			18,000
Reserves and other allowances		388,000			893,000
Lease liability		702,000			794,000
Accrued compensation		32,000			101,000
Accrued related party interest		5,000			5,000
Charitable contributions		1,000			1,000
Interest expense limitation		82,000			46,000
Total deferred tax assets		5,065,000			5,081,000
Deferred tax liabilities
Depreciation		(11,000	)		(9,000	)
Prepaid expenses		(41,000	)		(88,000	)
Intangible assets		(64,000	)		(145,000	)
Operating lease right-of-use assets		(642,000	)		(737,000	)
Total deferred tax liabilities		(758,000	)		(979,000	)
Valuation allowance		(4,307,000	)		(4,102,000	)
Net deferred tax assets	$	–		$	–

Schedule of reconciliation of effective tax rate

	Fiscal 2024			Fiscal 2023
U.S. federal statutory rate		21.0%			21.0%
State tax rate, net of federal benefit		2.1%			3.9%
Foreign rate differential		0.7%			(9.2%	)
Tax return to provision adjustments		(14.3%	)		(94.6%	)
Effect of state tax rate change		1.9%			(8.5%	)
Change in valuation allowance		(12.6%	)		95.7%
Permanent differences		(0.1%	)		2.9%
Effective tax rate		(1.3%	)		11.2%