EARNINGS PER SHARE (Tables)

3 Months Ended

12 Months Ended

Dec. 31, 2024

Sep. 30, 2024

Earnings Per Share [Abstract]

Schedule of reconciliation of basic and diluted earnings per share

	For the Three Months Ended
	December 31,
	2024			2023
Numerator:
Loss from continuing operations	$	(898,000	)	$	(365,000	)
Income from discontinued operations, net of tax		190,000			11,000
Net loss	$	(708,000	)	$	(354,000	)
Denominator:
Weighted average common shares outstanding		1,101,000			1,101,000
Dilutive common share equivalents		–			–
Weighted average dilutive shares outstanding		1,101,000			1,101,000
Basic (loss) / earnings per share:
Basic loss per share from continuing operations	$	(0.82	)	$	(0.33	)
Basic earnings per share from discontinued operations		0.18			0.01
Basic loss per share	$	(0.64	)	$	(0.32	)
Diluted (loss) / earnings per share:
Diluted loss per share from continuing operations	$	(0.82	)	$	(0.33	)
Diluted earnings per share from discontinued operations		0.18			0.01
Diluted loss per share	$	(0.64	)	$	(0.32	)

	For the Fiscal Years Ended
	September 30,
	2024			2023
Numerator:
Loss from continuing operations	$	(2,166,179	)	$	(62,129	)
Income/(loss) from discontinued operations, net of tax		215,592			(3,674,528	)
Net loss	$	(1,950,587	)	$	(3,736,657	)
Denominator:
Weighted average common shares outstanding		1,101,069			1,101,069
Dilutive common share equivalents		–			–
Weighted average dilutive shares outstanding		1,101,069			1,101,069
Basic loss per share:
Basic loss per share from continuing operations	$	(1.97	)	$	(0.06	)
Basic income/(loss) per share from discontinued operations		0.20			(3.33	)
Basic loss per share	$	(1.77	)	$	(3.39	)
Diluted loss per share:
Diluted loss per share from continuing operations	$	(1.97	)	$	(0.06	)
Diluted income/(loss) per share from discontinued operations		0.20			(3.33	)
Diluted loss per share	$	(1.77	)	$	(3.39	)

Schedule of anti-dilutive shares

	For the Three Months Ended December 31,
	2024		2023
Options		129,000		125,500
Warrants		7,500		7,500
Total potentially dilutive shares		136,500		133,000

	For the Fiscal Years Ended
	September 30,
	2024		2023
Options		81,400		92,300
Warrants		7,500		7,500
Total potentially dilutive shares		88,900		99,800