DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE (Tables)

12 Months Ended

Sep. 30, 2025

Discontinued Operations and Disposal Groups [Abstract]

Schedule of discontinued operations

	For the Fiscal Years Ended September 30,
	2025		2024
Revenues, net	$	5,563,000	$	10,935,000
Cost of sales		4,445,000		9,642,000
Gross profit		1,118,000		1,293,000
Sales and marketing expenses		360,000		880,000
General and administrative expenses		49,000		197,000
Operating income		709,000		216,000
Gain on sale of discontinued operations		1,406,000		–
Income from discontinued operations, net of tax	$	2,115,000	$	216,000

Schedule of major components of assets and liabilities

Cash	$	245,000
Accounts receivable, net		2,124,000
Inventories		490,000
Prepaid expenses and other current assets		49,000
Total assets held for sale	$	2,908,000
Accounts payable	$	25,000
Due to Forward China		7,226,000
Other current liabilities		42,000
Total liabilities held for sale	$	7,293,000