INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

Schedule of tax provision

	Fiscal 2025			Fiscal 2024
Current:
Federal	$	–		$	–
State		20,000			23,000
Foreign		–			–
Deferred:
Federal		(34,854,000	)		(141,000	)
State		(6,819,000	)		(71,000	)
Foreign		337,000			(16,000	)
		(41,316,000	)		(205,000	)
Change in valuation allowance		41,336,000			228,000
Income tax provision	$	20,000		$	23,000

Schedule of deferred tax assets and liabilities

	September 30,
	2025			2024
Deferred tax assets
Net operating losses	$	4,026,000		$	3,586,000
Share-based compensation		976,000			269,000
Reserves and other allowances		386,000			388,000
Lease liability		638,000			702,000
Accrued compensation		61,000			32,000
Intangible assets		117,000			–
Accrued related party interest		–			5,000
Unrealized gains/losses		40,092,000			–
Charitable contributions		1,000			1,000
Interest expense limitation		66,000			82,000
Total deferred tax assets		46,363,000			5,065,000
Deferred tax liabilities
Depreciation		(5,000	)		(11,000	)
Prepaid expenses		(137,000	)		(41,000	)
Intangible assets		–			(64,000	)
Operating lease right-of-use assets		(578,000	)		(642,000	)
Total deferred tax liabilities		(720,000	)		(758,000	)
Valuation allowance		(45,643,000	)		(4,307,000	)
Net deferred tax assets	$	–		$	–

Schedule of reconciliation of effective tax rate

	Fiscal 2025			Fiscal 2024
U.S. federal statutory rate		21.0%			21.0%
State tax rate, net of federal benefit		4.0%			2.1%
Foreign rate differential		0.0%			0.7%
Tax return to provision adjustments		(0.1%	)		(14.3%	)
Effect of state tax rate change		0.1%			1.9%
Change in valuation allowance		(24.8%	)		(12.6%	)
Permanent differences		(0.2%	)		(0.1%	)
Effective tax rate		0.0%			(1.3%	)