INTANGIBLE ASSETS AND GOODWILL (Tables)

3 Months Ended

12 Months Ended

Dec. 31, 2024

Sep. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of intangible assets

	December 31, 2024									September 30, 2024
	Trademarks			Customer Relationships			Total Intangible Assets			Trademarks			Customer Relationships			Total Intangible Assets
Gross carrying amount	$	585,000		$	1,390,000		$	1,975,000		$	585,000		$	1,390,000		$	1,975,000
Less accumulated amortization		(252,000	)		(1,096,000	)		(1,348,000	)		(242,000	)		(1,053,000	)		(1,295,000	)
Net carrying amount	$	333,000		$	294,000		$	627,000		$	343,000		$	337,000		$	680,000

	September 30, 2024									September 30, 2023
	Trademarks			Customer Relationships			Total Intangible Assets			Trademarks			Customer Relationships			Total Intangible Assets
Gross carrying amount	$	585,000		$	1,390,000		$	1,975,000		$	585,000		$	1,390,000		$	1,975,000
Less accumulated amortization		(242,000	)		(1,053,000	)		(1,295,000	)		(203,000	)		(879,000	)		(1,082,000	)
Net carrying amount	$	343,000		$	337,000		$	680,000		$	382,000		$	511,000		$	893,000

Schedule of estimated amortization expense

Remainder of Fiscal 2025	$	160,000
Fiscal 2026		121,000
Fiscal 2027		82,000
Fiscal 2028		78,000
Fiscal 2029		39,000
Fiscal 2030		39,000
Thereafter		108,000
Total	$	627,000

Fiscal 2025	$	213,000
Fiscal 2026		121,000
Fiscal 2027		81,000
Fiscal 2028		78,000
Fiscal 2029		39,000
Thereafter		148,000
Total	$	680,000

Schedule of roll forward of goodwill

Balance at September 30, 2024	$	1,559,000
Impairment of IPS reporting unit		(225,000	)
Balance at December 31, 2024	$	1,334,000

Balance at September 30, 2023	$	1,759,000
Impairment of Kablooe reporting unit		(200,000	)
Balance September 30, 2024	$	1,559,000