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7. LEASES (Tables)

3 Months Ended

Dec. 31, 2021

Leases [Abstract]

7. LEASES - Lease costs

The Company's lease costs recognized during the three months ended December 31, 2021 and 2020 in the Consolidated Statements of Operations and Comprehensive Income (Loss) consist of the following:

		December 31, 2021				December 31, 2020
Operating lease cost (1)		$	83,237				117,223
Finance lease cost:
Amortization of right-of-use assets			94,815				21,748
Interest on lease obligations		$	11,387				3,578

(1) Included in general and administrative expenses

7. LEASES - Other Lease Information

Other lease information is as follows:

		December 31, 2021				December 31, 2020
Cash paid for amounts included in    measurement of lease obligations:
Operating cash flows from operating    leases		$	94,262			$	—
Financing cash flows from finance leases		$	103,032			$	23,665

7. LEASES - Weighted-average Remaining Lease Terms

		December 31, 2021				September 30, 2021
Weighted-average remaining lease term -    operating leases		4.79 years				5 years
Weighted-average remaining lease term -    finance leases		2.03 years				3.2 years
Weighted-average discount rate - operating    leases			4.50	%			4.50	%
Weighted-average discount rate - finance    leases			5.50	%			5.50	%

7. LEASES - Contractual Maturity of Lease Liability

The following is a schedule of the Company's lease liabilities by contractual maturity as of December 31, 2021:

Fiscal Year		Operating Leases				Finance Leases
2022		$	238,019			$	358,855
2023			324,948				321,887
2024			333,234				142,428
2025			341,767				12,320
2026			299,039				1,853
Thereafter			50,659				-
Gross lease liabilities			1,587,666				837,343
Less: imputed interest			(158,786	)			(51,052	)
Present value of lease liabilities		$	1,428,880			$	786,291
Less: Current portion of lease liabilities			(261,101	)			(366,728	)
Total lease liabilities, net of current portion		$	1,167,779			$	419,563

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Schedule of cash flow information related to leases.

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Tabular disclosure of contractual obligation by timing of payment due. Includes, but is not limited to, long-term debt obligation, lease obligation, and purchase obligation.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher SEC
-Name Regulation S-K (SK)
-Number 229
-Section 303
-Paragraph (a)
-Subparagraph (5)

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- Definition

Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980

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Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=123408670&loc=SL77918701-209980

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