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2. SUMMARY OF SIGNIFICANT POLICIES (Details Narrative) - USD ($) | 3 Months Ended | 15 Months Ended |
--- | --- | --- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2019 | Sep. 30, 2020
Accounting Policies [Abstract] |  |  |  |
Net Income (Loss) Attributable to Parent | $ 7,167,530 | $ 1,916,254 | $ 1,916,254 |
Banking Regulation, Total Capital, Actual | 28,711,558 |  |  |
Contracts Receivable, Claims and Uncertain Amounts | 0 |  |  |
Inventory, Work in Process, Gross | 906 | 4,103 | 4,103 |
Contract with Customer, Asset, after Allowance for Credit Loss | 0 | 0 | 0 |
Contract with Customer, Liability | 63,603 | 64,108 | 64,108 | $ 64,198
Revenues | 2,257,570 | 976,824 | 976,824 |
Cash | 25,631,913 | 3,126,202 | 3,126,202 |
Allowance for Doubtful Accounts, Premiums and Other Receivables | 42,970 | 42,970 | 42,970 |
Receivables from Customers | 0 | 615 | 615 |
FDIC Indemnification Asset, Period Increase (Decrease) | 25,379,232 |  |  |
Standard and Extended Product Warranty Accrual | 0 | $ 0 | $ 0 |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value | 1,562,092 |  |  |
Long-term debt, fair value | $ 531,169 |  |  |

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