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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
3 Months Ended
Dec. 31, 2021
Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income $ 1,133,058 $ 240,145
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 92,372 113,682
Share-based compensation expense    
Stock options 45,591 45,591
Deferred income taxes 231,298  
(Increase) decrease in:    
Accounts receivable 325,121 1,824,582
Inventories (61,083) 110,592
Prepaid expenses and other current assets (48,402) (175,752)
Increase (decrease) in:    
Accounts payable (123,156) (63,299)
Accrued expenses (71,606) (228,820)
Income taxes payable 76,192 9,497
Contract liability (81,650) (191,892)
Net cash provided by operating activities 1,517,735 1,684,326
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchases of property and equipment (77,348) (72,846)
Net cash used in investing activities (77,348) (72,846)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Dividend paid   (19,788,092)
Net cash (used in) provided by financing activities   (19,788,092)
Net increase (decrease) in cash and cash equivalents 1,440,387 (18,176,612)
Cash and cash equivalents, beginning of year 8,265,606 23,784,867
Cash and cash equivalents, end of year $ 9,705,993 $ 5,608,255