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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