DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE (Tables)

6 Months Ended

Mar. 31, 2025

Discontinued Operations and Disposal Groups [Abstract]

Schedule of discontinued operations

	For the Three Months Ended March 31,				For the Six Months Ended March 31,
	2025		2024		2025		2024
Revenues, net	$	2,727,000	$	2,851,000	$	4,718,000	$	5,526,000
Cost of sales		2,162,000		2,479,000		3,785,000		4,758,000
Gross profit		565,000		372,000		933,000		768,000
Sales and marketing expenses		152,000		243,000		297,000		548,000
General and administrative expenses		42,000		55,000		76,000		135,000
Income from discontinued operations	$	371,000	$	74,000	$	560,000	$	85,000

Schedule of major components of assets and liabilities

	March 31,		September 30,
	2025		2024
Cash	$	253,000	$	245,000
Accounts receivable, net		1,992,000		2,124,000
Inventories		609,000		490,000
Prepaid expenses and other assets		55,000		49,000
Total assets held for sale	$	2,909,000	$	2,908,000
Accounts payable	$	44,000	$	25,000
Due to Forward China		4,398,000		7,226,000
Other liabilities		35,000		42,000
Total liabilities held for sale	$	4,477,000	$	7,293,000