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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
3 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Operating Activities:    
Net loss $ (708,065) $ (354,220)
Adjustments to reconcile net loss to net cash (used in) / provided by operating activities:    
Share-based compensation 20,328 50,811
Depreciation and amortization 83,875 81,403
Credit loss expense/(recoveries) 24,060 (10,991)
Goodwill impairment 225,000 0
Changes in operating assets and liabilities:    
Accounts receivable 819,236 445,067
Inventories (262,977) (70,845)
Discontinued assets held for sale 0 372,473
Prepaid expenses and other current assets 23,427 (13,770)
Accounts payable 65,891 (126,690)
Due to Forward China (related party) (454,728) 648,230
Deferred income (120,832) (47,002)
Net changes in operating lease liabilities 214 4,385
Accrued expenses and other current liabilities (125,568) (863,019)
Net cash (used in) / provided by operating activities (410,139) 115,832
Investing Activities:    
Purchases of property and equipment (5,418) (19,514)
Net cash used in investing activities (5,418) (19,514)
Financing Activities:    
Repayment of note payable to Forward China (related party) 0 (250,000)
Net cash used in financing activities 0 (250,000)
Net decrease in cash (415,557) (153,682)
Cash at beginning of period 3,022,436 3,180,468
Cash at end of period 2,606,879 3,026,786
Supplemental Disclosures of Cash Flow Information:    
Cash paid for interest 11,967 19,010
Supplemental Disclosures of Non-Cash Information:    
Operating lease assets obtained in exchange for operating lease liabilities $ 157,424 $ 0