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INCOME TAXES (Details - Tax provision) - USD ($)
3 Months Ended 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Sep. 30, 2024
Sep. 30, 2023
Current:        
Federal     $ 0 $ 0
State     23,000 20,000
Foreign     0 0
Deferred:        
Federal     (141,000) 112,000
State     (71,000) (244,000)
Foreign     (16,000) (39,000)
 Deferred income tax expense (benefit)     (205,000) (151,000)
Change in valuation allowance     228,000 171,000
Income tax provision $ 0 $ 0 $ 22,947 $ 20,006