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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
3 Months Ended
Dec. 31, 2020
Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income $ 240,145 $ 327,908
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 113,682 104,135
Share-based compensation expense:    
Stock options 45,591  
(Increase) decrease in:    
Accounts receivable 1,824,582 (628,212)
Contract asset   80,182
Inventories 110,592 (201,769)
Prepaid expenses and other current assets (175,752) (42,109)
Income taxes receivable   (2,456)
Increase (decrease) in:    
Accounts payable (63,299) (101,437)
Accrued expenses (228,820) 218,758
Income taxes payable 9,497  
Contract liability (191,892) 4,355
Net cash provided by (used in) operating activities 1,684,326 (240,645)
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchases of property and equipment (72,846) (17,429)
Net cash (used in) investing activities (72,846) (17,429)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Dividend paid (19,788,092)  
Net cash (used in) financing activities (19,788,092)  
Net (decrease) in cash and cash equivalents and restricted cash (18,176,612) (258,074)
Cash and cash equivalents and restricted cash, beginning of year 23,784,867 22,416,830
Cash and cash equivalents and restricted cash, end of year $ 5,608,255 22,158,756
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION    
Cash paid for income taxes   $ 2,456