DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE (Tables)

3 Months Ended

12 Months Ended

Dec. 31, 2024

Sep. 30, 2024

Discontinued Operations and Disposal Groups [Abstract]

Schedule of discontinued operations

	For the Three Months Ended December 31,
	2024		2023
Revenues, net	$	1,991,000	$	2,675,000
Cost of sales		1,623,000		2,280,000
Gross profit		368,000		395,000
Sales and marketing expenses		145,000		305,000
General and administrative expenses		33,000		79,000
Income from discontinued operations	$	190,000	$	11,000

	For the Fiscal Years Ended September 30,
	2024		2023
Revenues, net	$	10,935,000	$	18,335,000
Cost of sales		9,642,000		18,060,000
Gross profit		1,293,000		275,000
Sales and marketing expenses		880,000		1,998,000
General and administrative expenses		197,000		246,000
Income/(loss) from operations		216,000		(1,969,000	)
Loss on classification as held for sale		–		(1,705,000	)
Income/(loss) from discontinued operations, net of tax	$	216,000	$	(3,674,000	)

Schedule of major components of assets and liabilities

	September 30,
	2024		2023
Cash	$	245,000	$	358,000
Accounts receivable, net		2,124,000		2,144,000
Inventories		490,000		843,000
Prepaid expenses and other current assets		49,000		58,000
Total assets held for sale	$	2,908,000	$	3,403,000
Accounts payable		25,000		23,000
Due to Forward China		7,226,000		8,246,000
Other current liabilities		42,000		47,000
Total liabilities held for sale	$	7,293,000	$	8,316,000