EARNINGS PER SHARE (Tables)

6 Months Ended

Mar. 31, 2025

Earnings Per Share [Abstract]

Schedule of reconciliation of basic and diluted earnings per share

	For the Three Months Ended						For the Six Months Ended
	March 31,						March 31,
	2025			2024			2025			2024
Numerator:
Loss from continuing operations	$	(1,822,000	)	$	(627,000	)	$	(2,720,000	)	$	(992,000	)
Income from discontinued operations, net of tax		370,000			74,000			560,000			85,000
Net loss	$	(1,452,000	)	$	(553,000	)	$	(2,160,000	)	$	(907,000	)
Denominator:
Weighted average common shares outstanding		1,101,000			1,101,000			1,101,000			1,101,000
Dilutive common share equivalents		–			–			–			–
Weighted average dilutive shares outstanding		1,101,000			1,101,000			1,101,000			1,101,000
Basic (loss) / earnings per share:
Basic loss per share from continuing operations	$	(1.65	)	$	(0.57	)	$	(2.47	)	$	(0.90	)
Basic earnings per share from discontinued operations		0.33			0.07			0.51			0.08
Basic loss per share	$	(1.32	)	$	(0.50	)	$	(1.96	)	$	(0.82	)
Diluted (loss) / earnings per share:
Diluted loss per share from continuing operations	$	(1.65	)	$	(0.57	)	$	(2.47	)	$	(0.90	)
Diluted earnings per share from discontinued operations		0.33			0.07			0.51			0.08
Diluted loss per share	$	(1.32	)	$	(0.50	)	$	(1.96	)	$	(0.82	)

Schedule of anti-dilutive shares

	For the Three Months Ended March 31,				For the Six Months Ended March 31,
	2025		2024		2025		2024
Options		132,000		97,000		132,000		97,000
Warrants		7,500		7,500		7,500		7,500
Total potentially dilutive shares		139,500		104,500		139,500		104,500