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    <us-gaap:NatureOfOperations contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_80C_eus-gaap--NatureOfOperations_zba7FuGpSGbl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 1&#160;&#160;&#160;&#160;&#160;&#160;&#160; &lt;span id="xdx_820_zkn0dddkoade"&gt;OVERVIEW&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Business&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Forward Industries, Inc.
(&#x201c;Forward&#x201d;, &#x201c;we&#x201d;, &#x201c;our&#x201d;, or the &#x201c;Company&#x201d;), is a fully integrated design, development
and manufacturing solution provider for top tier medical and technology customers worldwide. Through its acquisitions of IPS and Kablooe,
the Company has expanded its ability to design and develop solutions for our existing multinational client base and expand beyond the
diabetic product line into a variety of industries with a full spectrum of hardware and software product design and engineering services.&#160;
In addition to our existing design and distribution of carry and protective solutions, primarily for handheld electronic devices, the
Company is now a one-stop shop for design, development and manufacturing solutions serving a wide range of clients in the industrial,
commercial and consumer industries. The Company&#x2019;s previous principal customer market has been original equipment manufacturers,
or &#x201c;OEMs&#x201d; (or the contract manufacturing firms of these OEM customers), that either package our products as accessories &#x201c;in
box&#x201d; together with their branded product offerings or sell them through their retail distribution channels. The Company&#x2019;s
OEM products include carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable electronic
and non-electronic products (such as sporting and recreational products, bar code scanners, smartphones, GPS location devices, tablets
and firearms). The Company&#x2019;s OEM customers are located in: (i) the Asia-Pacific region, which we refer to as the &#x201c;APAC Region&#x201d;;
(ii) Europe, the Middle East, and Africa, which we refer to as the &#x201c;EMEA Region&#x201d;; and (iii) the geographic area encompassing
North America, Central America and South America, which we refer to as the &#x201c;Americas&#x201d;. The Company does not manufacture any
of its OEM products and sources substantially all of its OEM products from independent suppliers in China, through Forward Industries
Asia-Pacific Corporation, a British Virgin Islands corporation (&#x201c;Forward China&#x201d;). See Note 14.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;As a result of the expansion
of the design development capabilities through its wholly-owned subsidiaries, IPS and Kablooe, the Company is now able to introduce proprietary
products to the market from concepts brought to it from a number of different sources, both inside and outside the Company.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Liquidity&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In Fiscal 2021, the
Company generated net income of $524,000 &lt;span id="xdx_90A_eus-gaap--NetIncomeLoss_pp0p0_c20201001__20210930_zCwcHQDuA9Dh" style="display: none"&gt;523,805&lt;/span&gt;
and negative cash flow from operations of $528,000
&lt;span id="xdx_902_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_pp0p0_di_c20201001__20210930_z5JWDXxGfewd" style="display: none"&gt;528,311&lt;/span&gt;. We believe our existing cash balance and working capital will be sufficient to meet our liquidity needs through at least
December 31, 2022. Our largest vendor is Forward China, a related entity, which is able to extend payment terms on outstanding
liabilities when necessary (see Note 14). We can provide no assurances that any such extension will be given if requested.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Impact of COVID-19&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The outbreak of the
COVID-19 virus continues to impact our results of operations. While the most significant impact was in Fiscal 2020, the virus
continued to impact our results of operations in Fiscal 2021. The business shutdowns resulting from the pandemic disrupted our
supply chain and the manufacture or shipment of our products and delayed the rollout of our retail products. Additionally, demand
for our design and development services was reduced or delayed as a result of the pandemic as certain customers reduced
discretionary spending. The risk of collecting accounts receivable is also enhanced as a result of the economic impact of COVID-19.
While revenues for Fiscal 2021 increased as compared to Fiscal 2020, they were lower than anticipated due in part to the impact of
COVID-19 and the resulting economic conditions. The impact of lower than anticipated revenue was further complicated by a
significant increase in freight costs due to the global shipping container shortage caused in part by the pandemic.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Many government restrictions
have been relaxed and the economy has continued to open in more jurisdictions. However, the emergence of new and transmittable variants
of COVID-19 could lead to a possible resurgence of the virus, particularly in populations with low vaccination rates and has resulted
in new restrictions in certain geographies and among certain businesses. The long-term financial impact on our business cannot be reasonably
estimated at this time. As a result, the effects of COVID-19 may not be fully reflected in our financial results until future periods.
Refer to &#x201c;Part I, Item 1A &#x2014; Risk Factors&#x201d; for a description of the material risks that the Company currently faces in
connection with COVID-19.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Until the pandemic is fully
controlled, we expect business conditions to remain challenging.&#160; In response to these challenges, we will continue to focus on
those factors that we can control: closely managing and controlling our expenses; aligning our design and development schedules with
demand in a proactive manner as there are changes in market conditions to minimize our cash operating costs; pursuing further improvements
in the productivity and effectiveness of our development, selling and administrative activities and, where appropriate, taking advantage
of opportunities to enhance our business growth and strategy. To help mitigate the impact of these challenging business conditions, we
implemented cost-cutting initiatives including reducing executive pay and Board of Directors compensation for the three months ended
June 30, 2021. See &#x201c;Liquidity and Capital Resources&#x201d; section of Item 7. &#x201c;Management&#x2019;s Discussion and Analysis
of Financial Condition and Results of Operations&#x201d; for further description of these cost-cutting measures.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:NatureOfOperations>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-10-01to2021-09-30"
      decimals="0"
      unitRef="USD">523805</us-gaap:NetIncomeLoss>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2020-10-01to2021-09-30"
      decimals="0"
      unitRef="USD">-528311</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_80C_eus-gaap--SignificantAccountingPoliciesTextBlock_zadIDI0b4uIh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 2&#160;&#160;&#160;&#160;&#160;&#160;&#160; &lt;span id="xdx_82E_zKbBjD5OoMRf"&gt;ACCOUNTING POLICIES&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--UseOfEstimates_z29heKwhF2xg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_86B_zxbLFEGuAeM4"&gt;Use of Estimates&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The preparation of the Company&#x2019;s
consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (&#x201c;U.S.
GAAP&#x201d;) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures
of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during
the reporting periods. Actual results could differ from those estimates and assumptions. Within this report, certain dollar amounts and
percentages have been rounded to their approximate values.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The extent to which COVID-19
may impact our financial condition or results of operations is uncertain. As of the date of issuance of this report, we are not aware
of any specific events or circumstances that would require us to update our estimates or judgments or adjust the carrying amount of our
assets or liabilities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_841_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zoO8uaxdsHa7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_86F_z6uLr0OLbJl2"&gt;Basis of Presentation&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The accompanying consolidated
financial statements include the accounts of Forward Industries, Inc. and its wholly-owned subsidiaries (Forward US, Forward Switzerland,
Forward UK, IPS and Kablooe). All significant intercompany transactions and balances have been eliminated in consolidation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The acquisition of Kablooe
took place in August 2020 and its results of operations have been included in our consolidated financial statements since the acquisition
date. Accordingly, our results of operations for Fiscal 2021 include Kablooe&#x2019;s results of operations for 12 months, while our results
of operations for Fiscal 2020 include Kablooe&#x2019;s results of operations for approximately six weeks. Key terms of the acquisition
are described in Note 3.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&#160;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zjqGqiISoPY5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_861_zb52Hyk7Qlvk"&gt;Segment Reporting&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company has three reportable
segments: OEM distribution, retail distribution and design. The OEM distribution segment sources and distributes carrying cases and other
accessories for medical monitoring and diagnostic kits and a variety of other portable electronic and non-electronic devices directly
to OEMs or their contract manufacturers. The retail distribution segment sources and sells smart-enabled furniture and a variety of other
products through agreements with various retailers, both in stores and through online retailer websites. The design segment consists of
two operating segments (IPS and Kablooe, which have been aggregated into one reportable segment) that provide a full spectrum of hardware
and software product design and engineering services. See Note 16 for more information on segments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;















&lt;p id="xdx_84D_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_zo9Sv74SHfh8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_862_zU3cj8ArenCh"&gt;Goodwill&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company reviews goodwill
for impairment at least annually, or more often if triggering events occur. The Company has two reporting units with goodwill (IPS and
Kablooe) and we perform our annual goodwill impairment test on September 30, the end of the fiscal year, or upon the occurrence of a triggering
event. The Company has the option to perform a qualitative assessment to determine if an impairment is more likely than not to have occurred.
If the Company can support the conclusion that it is not more likely than not that the fair value of a reporting unit is less than its
carrying amount, then the Company would not need to perform a quantitative impairment test for the reporting unit. If the Company cannot
support such a conclusion or does not elect to perform the qualitative assessment, then the Company will perform the quantitative impairment
test by comparing the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting
unit exceeds its carrying amount, no impairment charge is recognized. If the fair value of the reporting unit is less than its carrying
amount, an impairment charge will be recognized for the amount by which the reporting unit&#x2019;s carrying amount exceeds its fair value.
A significant amount of judgment is required in performing goodwill impairment tests including estimating the fair value of a reporting
unit. See Note 4.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zBq1iiYS5ved" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_863_zHuI6BtEvwQd"&gt;Intangible Assets&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Intangible assets include
trademarks and customer relationships, which were acquired as part of the acquisitions of IPS in Fiscal 2018 and Kablooe in Fiscal 2020
(see Note 3) and are recorded based on their estimated fair value determined in conjunction with the purchase price allocation. These
intangible assets are amortized over their estimated useful lives, which are periodically evaluated for reasonableness.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Our intangible assets are
reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
In assessing the recoverability of our intangible assets, we must make estimates and assumptions regarding future cash flows and other
factors to determine the fair value of the respective assets. These estimates and assumptions could have a significant impact on whether
an impairment charge is recognized and also the magnitude of any such charge. Fair value estimates are made at a specific point in time,
based on relevant information. These estimates are subjective in nature and involve uncertainties and matters of significant judgments
and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. If these estimates
or material related assumptions change in the future, we may be required to record impairment charges related to our intangible assets.
Management evaluated and concluded that there were no indications of impairment of intangible assets at September 30, 2021 or 2020.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zCKUNlblvXz2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_86B_zlrTLtm1vPbe"&gt;Cash&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company maintains its
cash in bank and financial institution deposits in the United States (that at times may exceed federally insured limits of $&lt;span id="xdx_906_eus-gaap--CashUninsuredAmount_iI_c20210930_zjFb7byTdZfe"&gt;250,000
&lt;/span&gt;per financial institution) and Switzerland. At September 30, 2021 and 2020, there were deposits totaling $&lt;span id="xdx_908_eus-gaap--CashUninsuredAmount_iI_pp0p0_c20210930__us-gaap--CashAndCashEquivalentsAxis__custom--ForeignBankMember_zH4BD2PGLZl1"&gt;805,000
&lt;/span&gt;(which includes $436,000 in a foreign bank) and $&lt;span id="xdx_908_eus-gaap--CashUninsuredAmount_iI_pp0p0_c20200930__us-gaap--CashAndCashEquivalentsAxis__custom--ForeignBankMember_zszBrN22YuXj"&gt;2,300,000
&lt;/span&gt;(which includes $770,000 in a foreign bank), respectively, held in excess of federally insured limits. Historically, we have not
experienced any losses due to such cash concentrations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--ReceivablesPolicyTextBlock_zTf5wGZD37Ba" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_865_zrKvRJJVoxB6"&gt;Accounts Receivable&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Accounts receivable consist
of unsecured trade accounts with customers. The Company maintains an allowance for doubtful accounts, which is recorded as a reduction
to accounts receivable on the consolidated balance sheets. Collectability of accounts receivable is estimated by evaluating the number
of days accounts are outstanding, customer payment history, recent payment trends and perceived creditworthiness, adjusted as necessary
based on specific customer situations. At September 30, 2021, the Company had allowances for doubtful accounts of $&lt;span id="xdx_900_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DistributionMember_zmlx7vOtGFZh" title="Allowances for doubtful accounts"&gt;90,000&lt;/span&gt; and $&lt;span id="xdx_903_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zHLIBsOrDTVa" title="Allowances for doubtful accounts"&gt;706,000&lt;/span&gt;
related to its OEM distribution segment and design segment accounts receivable, respectively. At September 30, 2020, the Company had allowances
for doubtful accounts of $&lt;span id="xdx_904_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DistributionMember_zaJfoj5S2JGh" title="Allowances for doubtful accounts"&gt;249,000&lt;/span&gt; and $&lt;span id="xdx_902_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zTpQkyT4Qs5d" title="Allowances for doubtful accounts"&gt;347,000&lt;/span&gt; related to its OEM distribution segment and design segment accounts receivable, respectively.
The Company did not have any allowance for doubtful accounts related to its retail distribution segment at September 30, 2021 or 2020.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;















&lt;p id="xdx_842_eus-gaap--InventoryPolicyTextBlock_z9xSRvtYWVl6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_864_zh5zqWJJNwL4"&gt;Inventories&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Inventories consist primarily
of finished goods and are stated at the lower of cost (determined by the first-in, first-out method) or net realizable value. Based on
management&#x2019;s estimates, an allowance is made to reduce excess, obsolete, or otherwise unsellable inventories to net realizable value.
The allowance is established through charges to cost of sales in the Company&#x2019;s consolidated statements of operations. As reserved
inventory is disposed, the Company charges off the associated allowance. In determining the adequacy of the allowance, management&#x2019;s
estimates are based upon several factors, including analyses of inventory levels, historical loss trends, sales history and projections
of future sales demand. The Company&#x2019;s estimates of the allowance may change from time to time based on management&#x2019;s assessments,
and such changes could be material. At September 30, 2021 and 2020, the allowance for slow-moving inventory was $&lt;span id="xdx_907_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20201001__20210930_pp0p0" title="Impairment of intangible assets"&gt;50,000&lt;/span&gt; and $&lt;span id="xdx_907_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_pp0p0_c20191001__20200930_zMW16J0zJsfa" title="Impairment of intangible assets"&gt;0&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zDnd0Y5sdZd4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_86E_zorw1uOmQYqe"&gt;Property and Equipment&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Property and equipment consist
of computer hardware and software, furniture, fixtures and equipment and are recorded at cost. Expenditures for major additions and improvements
are capitalized, and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are
retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is
included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related
assets using the straight-line method. The estimated useful lives for all property and equipment ranges from three to five years.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_843_eus-gaap--LesseeLeasesPolicyTextBlock_zXIRQz7M4iP2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_862_zhdnDCiqxspj"&gt;Leases&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company adopted Accounting
Standards Codification (&#x201c;ASC&#x201d;) 842, "Leases", effective October 1, 2019 using the modified retrospective transition
method and elected to apply the available practical expedients to enable the preparation of financial information on adoption. The practical
expedients applied under the new standard allow the Company to carry forward the historical lease classification and not reassess its
prior conclusions about lease identification or initial direct costs. In accordance with this guidance, lease assets and liabilities are
recognized at commencement date based on the present value of lease payments over the lease term, using the Company&#x2019;s incremental
borrowing rate commensurate with the lease term, since the Company&#x2019;s lessors do not provide an implicit rate, nor is one readily
available. The Company has certain leases that may include an option to renew and when it is reasonably probable to exercise such option,
the Company will include the renewal option terms in determining the lease asset and lease liability. Lease assets represent the Company&#x2019;s
right to use an underlying asset for the lease term and lease liabilities represent the Company&#x2019;s obligation to make lease payments
arising from the lease. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Operating lease assets
are shown as right of use assets and financing lease assets are a component of property and equipment on the consolidated balance sheets.
The current and long-term portions of operating and financing lease liabilities are shown separately as such on the consolidated balance
sheets. Upon adoption of ASC 842, the Company recognized right of use assets of $3,649,000 and corresponding lease liabilities of $3,729,000
pertaining to its operating leases on its consolidated balance sheets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_849_eus-gaap--IncomeTaxPolicyTextBlock_zDjNr4Gmft0k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_861_zaY37cODrNme"&gt;Income Taxes&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company recognizes future
tax benefits and liabilities measured at enacted rates attributable to temporary differences between financial statement and income tax
bases of assets and liabilities and to net tax operating loss carryforwards to the extent that realization of these benefits is more likely
than not. At September 30, 2021, there was no change to our assessment that a full valuation allowance was required against all net deferred
tax assets. Accordingly, any deferred tax provision or benefit was offset by an equal and opposite change to the valuation allowance.
Our income tax provision or benefit is generally not significant due to the existence of significant net operating loss carryforwards.&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;













&lt;p id="xdx_84B_eus-gaap--RevenueRecognitionPolicyTextBlock_zMnqAAdeaTkg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_865_zwK3KeE0RNdl"&gt;Revenue Recognition&lt;/span&gt; &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;OEM and Retail Distribution Segments&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company generally recognizes
revenue in its OEM and retail distribution segments when: (i) finished goods are shipped to its customers (in general, these conditions
occur at either point of shipment or point of destination, depending on the terms of sale and transfer of control); (ii) there are no
other deliverables or performance obligations; and (iii) there are no further obligations to the customer after the title of the goods
has transferred. When the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability,
which is classified as a component of deferred income in the accompanying consolidated balance sheets. The retail distribution segment
had contract liabilities of $&lt;span id="xdx_902_eus-gaap--ContractWithCustomerLiability_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DistributionMember_pp0p0" title="Contract liabilities"&gt;0&lt;/span&gt;, $&lt;span id="xdx_905_eus-gaap--ContractWithCustomerLiability_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DistributionMember_pp0p0" title="Contract liabilities"&gt;75,000&lt;/span&gt; and $&lt;span id="xdx_90D_eus-gaap--ContractWithCustomerLiability_c20190930__us-gaap--StatementBusinessSegmentsAxis__custom--DistributionMember_pp0p0" title="Contract liabilities"&gt;0&lt;/span&gt; at September 30, 2021, 2020 and 2019, respectively. The OEM distribution segment had &lt;span id="xdx_905_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DistributionMember_zOOlTpL0b9Cg"&gt;&lt;span id="xdx_909_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zPDLe2azcUva"&gt;&lt;span id="xdx_90E_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20190930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zma0mPE8W5uj"&gt;no&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
contract liabilities at September 30, 2021, 2020 or 2019.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;Design Segment&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company applies the &#x201c;cost
to cost&#x201d; and &#x201c;right to invoice&#x201d; methods of revenue recognition to the contracts with customers in the design segment.
The design segment typically engages in two types of contracts: (i) time and material and (ii) fixed price. The Company recognizes revenue
over time on its time and material contracts utilizing a &#x201c;right to invoice&#x201d; method. Revenues from fixed price contracts that
require performance of services that are not related to the production of tangible assets are recognized by using cost inputs to measure
progress toward the completion of its performance obligations, or the &#x201c;cost to cost&#x201d; method. Revenues from fixed price contracts
that contain specific deliverables are recognized when the performance obligation has been satisfied or the transfer of goods to the customer
has been completed and accepted.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Recognized revenues that
will not be billed until a later date, or contract assets, are recorded as an asset and classified as a component of accounts receivable
in the accompanying consolidated balance sheets. The design segment had contract assets of $&lt;span id="xdx_90C_eus-gaap--ContractWithCustomerAssetNet_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract assets"&gt;693,000&lt;/span&gt;, $&lt;span id="xdx_90F_eus-gaap--ContractWithCustomerAssetNet_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract assets"&gt;649,000&lt;/span&gt; and $&lt;span id="xdx_907_eus-gaap--ContractWithCustomerAssetNet_c20190930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract assets"&gt;611,000&lt;/span&gt; at September
30, 2021, 2020 and 2019, respectively. Contracts where collections to date have exceeded recognized revenues, or contract liabilities,
are recorded as a liability and classified as a component of deferred income in the accompanying consolidated balance sheets. The design
segment had contract liabilities at of $&lt;span id="xdx_90B_eus-gaap--ContractWithCustomerLiability_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract liabilities"&gt;188,000&lt;/span&gt;, $&lt;span id="xdx_908_eus-gaap--ContractWithCustomerLiability_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract liabilities"&gt;410,000&lt;/span&gt; and $&lt;span id="xdx_903_eus-gaap--ContractWithCustomerLiability_c20190930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract liabilities"&gt;220,000&lt;/span&gt; at September 30, 2021, 2020 and 2019, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84C_ecustom--ShippingAndHandlingCostsPolicyTextBlock_zwFaCJv4ziC1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_86E_zg9MQT2brRq6"&gt;Shipping and Handling Fees&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company includes shipping
and handling fees billed to customers in net revenues and the related transportation costs in cost of sales.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84C_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zy82gDudtyQ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_868_zvIWjKegt2vk"&gt;Foreign Currency Transactions&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company&#x2019;s functional
currency is the U.S. dollar. Foreign currency transactions may generate receivables or payables that are fixed in terms of the amount
of foreign currency that will be received or paid. Fluctuations in exchange rates between such foreign currency and the functional currency
increase or decrease the expected amount of functional currency cash flows upon settlement of the transaction. These increases or decreases
in expected functional currency cash flows are foreign currency transaction gains or losses that are included in other expense in the
accompanying consolidated statements of operations. The approximate net losses from foreign currency transactions were $&lt;span id="xdx_908_eus-gaap--ForeignCurrencyTransactionGainLossRealized_pp0p0_c20201001__20210930_zgoYl0T5zkvg" title="Loss from foreign currency transactions"&gt;5,000&lt;/span&gt; and $&lt;span id="xdx_90D_eus-gaap--ForeignCurrencyTransactionGainLossRealized_pp0p0_c20191001__20200930_zSYQVuh6itk1" title="Loss from foreign currency transactions"&gt;3,000&lt;/span&gt;
for Fiscal 2021 and 2020, respectively. Such foreign currency transaction losses were primarily the result of euro denominated revenues
from certain customers.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zBvcXv1Z40Jk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_867_z19FlPiDcqx4"&gt;Fair Value Measurements&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;We perform fair value measurements
in accordance with the guidance provided by ASC 820, &#x201c;Fair Value Measurement.&#x201d; ASC 820 defines fair value as the price that
would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement
date. When determining the fair value measurements for assets and liabilities required to be recorded at their fair values, we consider
the principal or most advantageous market in which we would transact and consider assumptions that market participants would use when
pricing the assets or liabilities, such as inherent risk, transfer restrictions, and risk of nonperformance.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;ASC 820 establishes a fair
value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring
fair value. An asset's or liability's categorization within the fair value hierarchy is based upon the lowest level of input that is significant
to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure fair value:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px; text-align: justify"&gt;&lt;span style="font: 10pt Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Level 1: quoted prices in active markets for identical assets or liabilities;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px; text-align: justify"&gt;&lt;span style="font: 10pt Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Level 2: inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; or&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px; text-align: justify"&gt;&lt;span style="font: 10pt Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Level 3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets or liabilities.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&#160;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zOy9J62lQ5i8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_865_zLcimUOWwIg8"&gt;Share-Based Compensation Expense&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company estimates the
fair value of employee and non-employee director share-based compensation on the date of grant using the Black-Scholes option pricing
model, which includes variables such as the expected volatility of the Company&#x2019;s share price, the exercise behavior of its grantees,
interest rates, and dividend yields. These variables are projected based on the Company&#x2019;s historical data, experience, and other
factors. The fair value of employee and non-employee director share-based compensation is recognized in the consolidated statements of
operations over the related service or vesting period of each grant. In the case of awards with multiple vesting periods, the Company
has elected to use the graded vesting attribution method, which recognizes compensation cost on a straight-line basis over each separately
vesting portion of the award as if the award was, in substance, multiple awards (see Note 9).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_847_eus-gaap--BusinessCombinationsPolicy_zJnIc26Z2vo" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_863_zfKuucdNBM2h"&gt;Business Combinations&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company allocates the
fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair
values. The excess of the purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill.
When determining the fair values of assets acquired and liabilities assumed, the Company makes significant estimates and assumptions,
especially with respect to intangible assets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Critical estimates in valuing
certain intangible assets include but are not limited to future expected cash flows from customer relationships and developed technology,
discount rates and terminal values. Our estimates of fair value are based upon assumptions believed to be reasonable, but actual results
may differ from estimates. Other estimates associated with the accounting for acquisitions may change as additional information becomes
available regarding the assets acquired and liabilities assumed.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&#160;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zZ2P1nEywyoh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86F_z3T0Ekw44JS5"&gt;Reclassifications&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Certain amounts in the accompanying
Fiscal 2020 financial statements have been reclassified to conform to the Fiscal 2021 presentation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zx2rMKlMmXJh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_869_zjIVKl42Wa2h"&gt;Recent
Accounting Pronouncements&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In August 2018, the FASB
issued ASU 2018-13 &#x201c;Fair Value Measurement &#x2013; Disclosure Framework (Topic 820)&#x201d; to improve the disclosure requirements
on fair value measurements. The updated guidance is effective for fiscal years, and interim periods within those fiscal years, beginning
after December 15, 2019. Early adoption is permitted for any removed or modified disclosures. The Company adopted this guidance in the
first quarter of Fiscal 2021 with no material impact to its consolidated financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In November 2019, the FASB
issued ASU 2019-08, &#x201c;Compensation - Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606)&#x201d;
to provide guidance for share-based payment awards granted to a customer in conjunction with selling goods or services accounted for under
Topic 606. The pronouncement is effective for fiscal years beginning after December 15, 2019 and interim periods within those fiscal years.
The Company adopted this guidance in the first quarter of Fiscal 2021 with no material impact to its consolidated financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In November 2019, the FASB
issued ASU 2019-11, &#x201c;Codification Improvements to Topic 326, Financial Instruments &#x2013; Credit Losses.&#x201d; ASU 2019-11 is
an accounting pronouncement that provides clarity to and amends earlier guidance on this topic and would be effective concurrently with
the adoption of such earlier guidance. This pronouncement is effective for the Company for fiscal years beginning after December 15, 2022
and interim periods within those fiscal years. The Company is currently evaluating the effects of this pronouncement on its consolidated
financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In August 2018, the FASB
issued ASU 2018-15 &#x201c;Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40)&#x201d; addressing customers&#x2019;
accounting for implementation costs incurred in a cloud computing arrangement that is a service contract, which requires customers to
apply internal-use software guidance to determine the implementation costs that are able to be capitalized. Capitalized implementation
costs are required to be amortized over the term of the arrangement, beginning when the cloud computing arrangement is ready for its intended
use. The effective date of the new guidance for public companies is for fiscal years beginning after December&#160;15, 2019 and interim
periods within those fiscal years. Early adoption is permitted. The Company adopted this guidance in the first quarter of Fiscal 2021
with no material impact to its consolidated financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In December 2019, the FASB
issued ASU 2019-12 &#x201c;Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.&#x201d; This guidance removes certain
exceptions to the general principles in Topic 740 and provides consistent application of U.S. GAAP by clarifying and amending existing
guidance. The effective date of the new guidance for public companies is for fiscal years beginning after December&#160;15, 2020 and interim
periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the effects of this pronouncement
on its consolidated financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:UseOfEstimates contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_845_eus-gaap--UseOfEstimates_z29heKwhF2xg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_86B_zxbLFEGuAeM4"&gt;Use of Estimates&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The preparation of the Company&#x2019;s
consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (&#x201c;U.S.
GAAP&#x201d;) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures
of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during
the reporting periods. Actual results could differ from those estimates and assumptions. Within this report, certain dollar amounts and
percentages have been rounded to their approximate values.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The extent to which COVID-19
may impact our financial condition or results of operations is uncertain. As of the date of issuance of this report, we are not aware
of any specific events or circumstances that would require us to update our estimates or judgments or adjust the carrying amount of our
assets or liabilities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

</us-gaap:UseOfEstimates>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_841_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zoO8uaxdsHa7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_86F_z6uLr0OLbJl2"&gt;Basis of Presentation&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The accompanying consolidated
financial statements include the accounts of Forward Industries, Inc. and its wholly-owned subsidiaries (Forward US, Forward Switzerland,
Forward UK, IPS and Kablooe). All significant intercompany transactions and balances have been eliminated in consolidation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The acquisition of Kablooe
took place in August 2020 and its results of operations have been included in our consolidated financial statements since the acquisition
date. Accordingly, our results of operations for Fiscal 2021 include Kablooe&#x2019;s results of operations for 12 months, while our results
of operations for Fiscal 2020 include Kablooe&#x2019;s results of operations for approximately six weeks. Key terms of the acquisition
are described in Note 3.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&#160;&lt;/p&gt;

</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_84D_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zjqGqiISoPY5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_861_zb52Hyk7Qlvk"&gt;Segment Reporting&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company has three reportable
segments: OEM distribution, retail distribution and design. The OEM distribution segment sources and distributes carrying cases and other
accessories for medical monitoring and diagnostic kits and a variety of other portable electronic and non-electronic devices directly
to OEMs or their contract manufacturers. The retail distribution segment sources and sells smart-enabled furniture and a variety of other
products through agreements with various retailers, both in stores and through online retailer websites. The design segment consists of
two operating segments (IPS and Kablooe, which have been aggregated into one reportable segment) that provide a full spectrum of hardware
and software product design and engineering services. See Note 16 for more information on segments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;















</us-gaap:SegmentReportingPolicyPolicyTextBlock>
    <us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_84D_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_zo9Sv74SHfh8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_862_zU3cj8ArenCh"&gt;Goodwill&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company reviews goodwill
for impairment at least annually, or more often if triggering events occur. The Company has two reporting units with goodwill (IPS and
Kablooe) and we perform our annual goodwill impairment test on September 30, the end of the fiscal year, or upon the occurrence of a triggering
event. The Company has the option to perform a qualitative assessment to determine if an impairment is more likely than not to have occurred.
If the Company can support the conclusion that it is not more likely than not that the fair value of a reporting unit is less than its
carrying amount, then the Company would not need to perform a quantitative impairment test for the reporting unit. If the Company cannot
support such a conclusion or does not elect to perform the qualitative assessment, then the Company will perform the quantitative impairment
test by comparing the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting
unit exceeds its carrying amount, no impairment charge is recognized. If the fair value of the reporting unit is less than its carrying
amount, an impairment charge will be recognized for the amount by which the reporting unit&#x2019;s carrying amount exceeds its fair value.
A significant amount of judgment is required in performing goodwill impairment tests including estimating the fair value of a reporting
unit. See Note 4.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

</us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy>
    <us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_848_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zBq1iiYS5ved" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_863_zHuI6BtEvwQd"&gt;Intangible Assets&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Intangible assets include
trademarks and customer relationships, which were acquired as part of the acquisitions of IPS in Fiscal 2018 and Kablooe in Fiscal 2020
(see Note 3) and are recorded based on their estimated fair value determined in conjunction with the purchase price allocation. These
intangible assets are amortized over their estimated useful lives, which are periodically evaluated for reasonableness.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Our intangible assets are
reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
In assessing the recoverability of our intangible assets, we must make estimates and assumptions regarding future cash flows and other
factors to determine the fair value of the respective assets. These estimates and assumptions could have a significant impact on whether
an impairment charge is recognized and also the magnitude of any such charge. Fair value estimates are made at a specific point in time,
based on relevant information. These estimates are subjective in nature and involve uncertainties and matters of significant judgments
and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. If these estimates
or material related assumptions change in the future, we may be required to record impairment charges related to our intangible assets.
Management evaluated and concluded that there were no indications of impairment of intangible assets at September 30, 2021 or 2020.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&#160;&lt;/p&gt;

</us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy>
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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company maintains its
cash in bank and financial institution deposits in the United States (that at times may exceed federally insured limits of $&lt;span id="xdx_906_eus-gaap--CashUninsuredAmount_iI_c20210930_zjFb7byTdZfe"&gt;250,000
&lt;/span&gt;per financial institution) and Switzerland. At September 30, 2021 and 2020, there were deposits totaling $&lt;span id="xdx_908_eus-gaap--CashUninsuredAmount_iI_pp0p0_c20210930__us-gaap--CashAndCashEquivalentsAxis__custom--ForeignBankMember_zH4BD2PGLZl1"&gt;805,000
&lt;/span&gt;(which includes $436,000 in a foreign bank) and $&lt;span id="xdx_908_eus-gaap--CashUninsuredAmount_iI_pp0p0_c20200930__us-gaap--CashAndCashEquivalentsAxis__custom--ForeignBankMember_zszBrN22YuXj"&gt;2,300,000
&lt;/span&gt;(which includes $770,000 in a foreign bank), respectively, held in excess of federally insured limits. Historically, we have not
experienced any losses due to such cash concentrations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:CashUninsuredAmount contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">250000</us-gaap:CashUninsuredAmount>
    <us-gaap:CashUninsuredAmount
      contextRef="AsOf2021-09-30_custom_ForeignBankMember"
      decimals="0"
      unitRef="USD">805000</us-gaap:CashUninsuredAmount>
    <us-gaap:CashUninsuredAmount
      contextRef="AsOf2020-09-30_custom_ForeignBankMember"
      decimals="0"
      unitRef="USD">2300000</us-gaap:CashUninsuredAmount>
    <us-gaap:ReceivablesPolicyTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_845_eus-gaap--ReceivablesPolicyTextBlock_zTf5wGZD37Ba" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_865_zrKvRJJVoxB6"&gt;Accounts Receivable&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Accounts receivable consist
of unsecured trade accounts with customers. The Company maintains an allowance for doubtful accounts, which is recorded as a reduction
to accounts receivable on the consolidated balance sheets. Collectability of accounts receivable is estimated by evaluating the number
of days accounts are outstanding, customer payment history, recent payment trends and perceived creditworthiness, adjusted as necessary
based on specific customer situations. At September 30, 2021, the Company had allowances for doubtful accounts of $&lt;span id="xdx_900_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DistributionMember_zmlx7vOtGFZh" title="Allowances for doubtful accounts"&gt;90,000&lt;/span&gt; and $&lt;span id="xdx_903_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zHLIBsOrDTVa" title="Allowances for doubtful accounts"&gt;706,000&lt;/span&gt;
related to its OEM distribution segment and design segment accounts receivable, respectively. At September 30, 2020, the Company had allowances
for doubtful accounts of $&lt;span id="xdx_904_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DistributionMember_zaJfoj5S2JGh" title="Allowances for doubtful accounts"&gt;249,000&lt;/span&gt; and $&lt;span id="xdx_902_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zTpQkyT4Qs5d" title="Allowances for doubtful accounts"&gt;347,000&lt;/span&gt; related to its OEM distribution segment and design segment accounts receivable, respectively.
The Company did not have any allowance for doubtful accounts related to its retail distribution segment at September 30, 2021 or 2020.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;















</us-gaap:ReceivablesPolicyTextBlock>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable
      contextRef="AsOf2021-09-30_custom_DistributionMember"
      decimals="0"
      unitRef="USD">90000</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable
      contextRef="AsOf2021-09-30_custom_DesignMember"
      decimals="0"
      unitRef="USD">706000</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable
      contextRef="AsOf2020-09-30_custom_DistributionMember"
      decimals="0"
      unitRef="USD">249000</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable
      contextRef="AsOf2020-09-30_custom_DesignMember"
      decimals="0"
      unitRef="USD">347000</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:InventoryPolicyTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_842_eus-gaap--InventoryPolicyTextBlock_z9xSRvtYWVl6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_864_zh5zqWJJNwL4"&gt;Inventories&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Inventories consist primarily
of finished goods and are stated at the lower of cost (determined by the first-in, first-out method) or net realizable value. Based on
management&#x2019;s estimates, an allowance is made to reduce excess, obsolete, or otherwise unsellable inventories to net realizable value.
The allowance is established through charges to cost of sales in the Company&#x2019;s consolidated statements of operations. As reserved
inventory is disposed, the Company charges off the associated allowance. In determining the adequacy of the allowance, management&#x2019;s
estimates are based upon several factors, including analyses of inventory levels, historical loss trends, sales history and projections
of future sales demand. The Company&#x2019;s estimates of the allowance may change from time to time based on management&#x2019;s assessments,
and such changes could be material. At September 30, 2021 and 2020, the allowance for slow-moving inventory was $&lt;span id="xdx_907_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20201001__20210930_pp0p0" title="Impairment of intangible assets"&gt;50,000&lt;/span&gt; and $&lt;span id="xdx_907_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_pp0p0_c20191001__20200930_zMW16J0zJsfa" title="Impairment of intangible assets"&gt;0&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

</us-gaap:InventoryPolicyTextBlock>
    <us-gaap:ImpairmentOfIntangibleAssetsExcludingGoodwill
      contextRef="From2020-10-01to2021-09-30"
      decimals="0"
      unitRef="USD">50000</us-gaap:ImpairmentOfIntangibleAssetsExcludingGoodwill>
    <us-gaap:ImpairmentOfIntangibleAssetsExcludingGoodwill
      contextRef="From2019-10-012020-09-30"
      decimals="0"
      unitRef="USD">0</us-gaap:ImpairmentOfIntangibleAssetsExcludingGoodwill>
    <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_844_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zDnd0Y5sdZd4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_86E_zorw1uOmQYqe"&gt;Property and Equipment&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Property and equipment consist
of computer hardware and software, furniture, fixtures and equipment and are recorded at cost. Expenditures for major additions and improvements
are capitalized, and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are
retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is
included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related
assets using the straight-line method. The estimated useful lives for all property and equipment ranges from three to five years.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&#160;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
    <us-gaap:LesseeLeasesPolicyTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_843_eus-gaap--LesseeLeasesPolicyTextBlock_zXIRQz7M4iP2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_862_zhdnDCiqxspj"&gt;Leases&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company adopted Accounting
Standards Codification (&#x201c;ASC&#x201d;) 842, "Leases", effective October 1, 2019 using the modified retrospective transition
method and elected to apply the available practical expedients to enable the preparation of financial information on adoption. The practical
expedients applied under the new standard allow the Company to carry forward the historical lease classification and not reassess its
prior conclusions about lease identification or initial direct costs. In accordance with this guidance, lease assets and liabilities are
recognized at commencement date based on the present value of lease payments over the lease term, using the Company&#x2019;s incremental
borrowing rate commensurate with the lease term, since the Company&#x2019;s lessors do not provide an implicit rate, nor is one readily
available. The Company has certain leases that may include an option to renew and when it is reasonably probable to exercise such option,
the Company will include the renewal option terms in determining the lease asset and lease liability. Lease assets represent the Company&#x2019;s
right to use an underlying asset for the lease term and lease liabilities represent the Company&#x2019;s obligation to make lease payments
arising from the lease. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Operating lease assets
are shown as right of use assets and financing lease assets are a component of property and equipment on the consolidated balance sheets.
The current and long-term portions of operating and financing lease liabilities are shown separately as such on the consolidated balance
sheets. Upon adoption of ASC 842, the Company recognized right of use assets of $3,649,000 and corresponding lease liabilities of $3,729,000
pertaining to its operating leases on its consolidated balance sheets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:LesseeLeasesPolicyTextBlock>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_849_eus-gaap--IncomeTaxPolicyTextBlock_zDjNr4Gmft0k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_861_zaY37cODrNme"&gt;Income Taxes&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company recognizes future
tax benefits and liabilities measured at enacted rates attributable to temporary differences between financial statement and income tax
bases of assets and liabilities and to net tax operating loss carryforwards to the extent that realization of these benefits is more likely
than not. At September 30, 2021, there was no change to our assessment that a full valuation allowance was required against all net deferred
tax assets. Accordingly, any deferred tax provision or benefit was offset by an equal and opposite change to the valuation allowance.
Our income tax provision or benefit is generally not significant due to the existence of significant net operating loss carryforwards.&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;













</us-gaap:IncomeTaxPolicyTextBlock>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_84B_eus-gaap--RevenueRecognitionPolicyTextBlock_zMnqAAdeaTkg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_865_zwK3KeE0RNdl"&gt;Revenue Recognition&lt;/span&gt; &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;OEM and Retail Distribution Segments&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company generally recognizes
revenue in its OEM and retail distribution segments when: (i) finished goods are shipped to its customers (in general, these conditions
occur at either point of shipment or point of destination, depending on the terms of sale and transfer of control); (ii) there are no
other deliverables or performance obligations; and (iii) there are no further obligations to the customer after the title of the goods
has transferred. When the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability,
which is classified as a component of deferred income in the accompanying consolidated balance sheets. The retail distribution segment
had contract liabilities of $&lt;span id="xdx_902_eus-gaap--ContractWithCustomerLiability_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DistributionMember_pp0p0" title="Contract liabilities"&gt;0&lt;/span&gt;, $&lt;span id="xdx_905_eus-gaap--ContractWithCustomerLiability_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DistributionMember_pp0p0" title="Contract liabilities"&gt;75,000&lt;/span&gt; and $&lt;span id="xdx_90D_eus-gaap--ContractWithCustomerLiability_c20190930__us-gaap--StatementBusinessSegmentsAxis__custom--DistributionMember_pp0p0" title="Contract liabilities"&gt;0&lt;/span&gt; at September 30, 2021, 2020 and 2019, respectively. The OEM distribution segment had &lt;span id="xdx_905_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DistributionMember_zOOlTpL0b9Cg"&gt;&lt;span id="xdx_909_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zPDLe2azcUva"&gt;&lt;span id="xdx_90E_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20190930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zma0mPE8W5uj"&gt;no&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;
contract liabilities at September 30, 2021, 2020 or 2019.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;Design Segment&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company applies the &#x201c;cost
to cost&#x201d; and &#x201c;right to invoice&#x201d; methods of revenue recognition to the contracts with customers in the design segment.
The design segment typically engages in two types of contracts: (i) time and material and (ii) fixed price. The Company recognizes revenue
over time on its time and material contracts utilizing a &#x201c;right to invoice&#x201d; method. Revenues from fixed price contracts that
require performance of services that are not related to the production of tangible assets are recognized by using cost inputs to measure
progress toward the completion of its performance obligations, or the &#x201c;cost to cost&#x201d; method. Revenues from fixed price contracts
that contain specific deliverables are recognized when the performance obligation has been satisfied or the transfer of goods to the customer
has been completed and accepted.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Recognized revenues that
will not be billed until a later date, or contract assets, are recorded as an asset and classified as a component of accounts receivable
in the accompanying consolidated balance sheets. The design segment had contract assets of $&lt;span id="xdx_90C_eus-gaap--ContractWithCustomerAssetNet_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract assets"&gt;693,000&lt;/span&gt;, $&lt;span id="xdx_90F_eus-gaap--ContractWithCustomerAssetNet_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract assets"&gt;649,000&lt;/span&gt; and $&lt;span id="xdx_907_eus-gaap--ContractWithCustomerAssetNet_c20190930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract assets"&gt;611,000&lt;/span&gt; at September
30, 2021, 2020 and 2019, respectively. Contracts where collections to date have exceeded recognized revenues, or contract liabilities,
are recorded as a liability and classified as a component of deferred income in the accompanying consolidated balance sheets. The design
segment had contract liabilities at of $&lt;span id="xdx_90B_eus-gaap--ContractWithCustomerLiability_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract liabilities"&gt;188,000&lt;/span&gt;, $&lt;span id="xdx_908_eus-gaap--ContractWithCustomerLiability_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract liabilities"&gt;410,000&lt;/span&gt; and $&lt;span id="xdx_903_eus-gaap--ContractWithCustomerLiability_c20190930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract liabilities"&gt;220,000&lt;/span&gt; at September 30, 2021, 2020 and 2019, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:ContractWithCustomerLiability
      contextRef="AsOf2021-09-30_custom_DistributionMember"
      decimals="0"
      unitRef="USD">0</us-gaap:ContractWithCustomerLiability>
    <us-gaap:ContractWithCustomerLiability
      contextRef="AsOf2020-09-30_custom_DistributionMember"
      decimals="0"
      unitRef="USD">75000</us-gaap:ContractWithCustomerLiability>
    <us-gaap:ContractWithCustomerLiability
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      decimals="0"
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      decimals="0"
      unitRef="USD">188000</us-gaap:ContractWithCustomerLiability>
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      contextRef="AsOf2020-09-30_custom_DesignMember"
      decimals="0"
      unitRef="USD">410000</us-gaap:ContractWithCustomerLiability>
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      decimals="0"
      unitRef="USD">220000</us-gaap:ContractWithCustomerLiability>
    <ford:ShippingAndHandlingCostsPolicyTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_84C_ecustom--ShippingAndHandlingCostsPolicyTextBlock_zwFaCJv4ziC1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_86E_zg9MQT2brRq6"&gt;Shipping and Handling Fees&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company includes shipping
and handling fees billed to customers in net revenues and the related transportation costs in cost of sales.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

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    <us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_84C_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zy82gDudtyQ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_868_zvIWjKegt2vk"&gt;Foreign Currency Transactions&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company&#x2019;s functional
currency is the U.S. dollar. Foreign currency transactions may generate receivables or payables that are fixed in terms of the amount
of foreign currency that will be received or paid. Fluctuations in exchange rates between such foreign currency and the functional currency
increase or decrease the expected amount of functional currency cash flows upon settlement of the transaction. These increases or decreases
in expected functional currency cash flows are foreign currency transaction gains or losses that are included in other expense in the
accompanying consolidated statements of operations. The approximate net losses from foreign currency transactions were $&lt;span id="xdx_908_eus-gaap--ForeignCurrencyTransactionGainLossRealized_pp0p0_c20201001__20210930_zgoYl0T5zkvg" title="Loss from foreign currency transactions"&gt;5,000&lt;/span&gt; and $&lt;span id="xdx_90D_eus-gaap--ForeignCurrencyTransactionGainLossRealized_pp0p0_c20191001__20200930_zSYQVuh6itk1" title="Loss from foreign currency transactions"&gt;3,000&lt;/span&gt;
for Fiscal 2021 and 2020, respectively. Such foreign currency transaction losses were primarily the result of euro denominated revenues
from certain customers.&lt;/p&gt;

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      unitRef="USD">5000</us-gaap:ForeignCurrencyTransactionGainLossRealized>
    <us-gaap:ForeignCurrencyTransactionGainLossRealized
      contextRef="From2019-10-012020-09-30"
      decimals="0"
      unitRef="USD">3000</us-gaap:ForeignCurrencyTransactionGainLossRealized>
    <us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_84A_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zBvcXv1Z40Jk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_867_z19FlPiDcqx4"&gt;Fair Value Measurements&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;We perform fair value measurements
in accordance with the guidance provided by ASC 820, &#x201c;Fair Value Measurement.&#x201d; ASC 820 defines fair value as the price that
would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement
date. When determining the fair value measurements for assets and liabilities required to be recorded at their fair values, we consider
the principal or most advantageous market in which we would transact and consider assumptions that market participants would use when
pricing the assets or liabilities, such as inherent risk, transfer restrictions, and risk of nonperformance.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;ASC 820 establishes a fair
value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring
fair value. An asset's or liability's categorization within the fair value hierarchy is based upon the lowest level of input that is significant
to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure fair value:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px; text-align: justify"&gt;&lt;span style="font: 10pt Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Level 1: quoted prices in active markets for identical assets or liabilities;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px; text-align: justify"&gt;&lt;span style="font: 10pt Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Level 2: inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; or&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px; text-align: justify"&gt;&lt;span style="font: 10pt Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Level 3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets or liabilities.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&#160;&lt;/p&gt;

</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
    <us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_848_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zOy9J62lQ5i8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_865_zLcimUOWwIg8"&gt;Share-Based Compensation Expense&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company estimates the
fair value of employee and non-employee director share-based compensation on the date of grant using the Black-Scholes option pricing
model, which includes variables such as the expected volatility of the Company&#x2019;s share price, the exercise behavior of its grantees,
interest rates, and dividend yields. These variables are projected based on the Company&#x2019;s historical data, experience, and other
factors. The fair value of employee and non-employee director share-based compensation is recognized in the consolidated statements of
operations over the related service or vesting period of each grant. In the case of awards with multiple vesting periods, the Company
has elected to use the graded vesting attribution method, which recognizes compensation cost on a straight-line basis over each separately
vesting portion of the award as if the award was, in substance, multiple awards (see Note 9).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
    <us-gaap:BusinessCombinationsPolicy contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_847_eus-gaap--BusinessCombinationsPolicy_zJnIc26Z2vo" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_863_zfKuucdNBM2h"&gt;Business Combinations&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company allocates the
fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair
values. The excess of the purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill.
When determining the fair values of assets acquired and liabilities assumed, the Company makes significant estimates and assumptions,
especially with respect to intangible assets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Critical estimates in valuing
certain intangible assets include but are not limited to future expected cash flows from customer relationships and developed technology,
discount rates and terminal values. Our estimates of fair value are based upon assumptions believed to be reasonable, but actual results
may differ from estimates. Other estimates associated with the accounting for acquisitions may change as additional information becomes
available regarding the assets acquired and liabilities assumed.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&#160;&lt;/p&gt;

</us-gaap:BusinessCombinationsPolicy>
    <us-gaap:PriorPeriodReclassificationAdjustmentDescription contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_845_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zZ2P1nEywyoh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86F_z3T0Ekw44JS5"&gt;Reclassifications&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Certain amounts in the accompanying
Fiscal 2020 financial statements have been reclassified to conform to the Fiscal 2021 presentation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

</us-gaap:PriorPeriodReclassificationAdjustmentDescription>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_84E_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zx2rMKlMmXJh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_869_zjIVKl42Wa2h"&gt;Recent
Accounting Pronouncements&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In August 2018, the FASB
issued ASU 2018-13 &#x201c;Fair Value Measurement &#x2013; Disclosure Framework (Topic 820)&#x201d; to improve the disclosure requirements
on fair value measurements. The updated guidance is effective for fiscal years, and interim periods within those fiscal years, beginning
after December 15, 2019. Early adoption is permitted for any removed or modified disclosures. The Company adopted this guidance in the
first quarter of Fiscal 2021 with no material impact to its consolidated financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In November 2019, the FASB
issued ASU 2019-08, &#x201c;Compensation - Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606)&#x201d;
to provide guidance for share-based payment awards granted to a customer in conjunction with selling goods or services accounted for under
Topic 606. The pronouncement is effective for fiscal years beginning after December 15, 2019 and interim periods within those fiscal years.
The Company adopted this guidance in the first quarter of Fiscal 2021 with no material impact to its consolidated financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In November 2019, the FASB
issued ASU 2019-11, &#x201c;Codification Improvements to Topic 326, Financial Instruments &#x2013; Credit Losses.&#x201d; ASU 2019-11 is
an accounting pronouncement that provides clarity to and amends earlier guidance on this topic and would be effective concurrently with
the adoption of such earlier guidance. This pronouncement is effective for the Company for fiscal years beginning after December 15, 2022
and interim periods within those fiscal years. The Company is currently evaluating the effects of this pronouncement on its consolidated
financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In August 2018, the FASB
issued ASU 2018-15 &#x201c;Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40)&#x201d; addressing customers&#x2019;
accounting for implementation costs incurred in a cloud computing arrangement that is a service contract, which requires customers to
apply internal-use software guidance to determine the implementation costs that are able to be capitalized. Capitalized implementation
costs are required to be amortized over the term of the arrangement, beginning when the cloud computing arrangement is ready for its intended
use. The effective date of the new guidance for public companies is for fiscal years beginning after December&#160;15, 2019 and interim
periods within those fiscal years. Early adoption is permitted. The Company adopted this guidance in the first quarter of Fiscal 2021
with no material impact to its consolidated financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In December 2019, the FASB
issued ASU 2019-12 &#x201c;Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.&#x201d; This guidance removes certain
exceptions to the general principles in Topic 740 and provides consistent application of U.S. GAAP by clarifying and amending existing
guidance. The effective date of the new guidance for public companies is for fiscal years beginning after December&#160;15, 2020 and interim
periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the effects of this pronouncement
on its consolidated financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:AssetAcquisitionTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_801_eus-gaap--AssetAcquisitionTextBlock_zuBD7tOtF6O4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 3&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;span id="xdx_82B_zSfa0m4LNAxk"&gt;&#160;ACQUISITION&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;On August 17, 2020, in order
to further diversify its customer base and the industries in which it sells its products, the Company and Kablooe, Inc. (a newly formed
wholly-owned subsidiary of the Company) entered into an Asset Purchase Agreement (the &#x201c;Agreement&#x201d;) with Kablooe Design, Inc.
(&#x201c;Kablooe Design&#x201d;) and its sole shareholder. Kablooe Design is an innovative medical and consumer design and development company
whose clients include leading brands in medical devices. In consideration for the acquisition of substantially all of the assets of Kablooe
Design, the Company: (i) paid $&lt;span id="xdx_904_eus-gaap--PaymentsToAcquireBusinessesGross_c20201001__20210817__us-gaap--BusinessAcquisitionAxis__custom--KablooeDesignMember_pp0p0" title="Cash paid for acquisition, gross"&gt;353,000&lt;/span&gt; in cash; (ii) issued &lt;span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20201001__20210817__us-gaap--BusinessAcquisitionAxis__custom--KablooeDesignMember_pdd" title="Common stock issued"&gt;300,000&lt;/span&gt; shares of its common stock; (iii) agreed to pay up to an aggregate
$&lt;span id="xdx_90B_eus-gaap--PaymentForContingentConsiderationLiabilityFinancingActivities_c20201001__20210817__us-gaap--BusinessAcquisitionAxis__custom--KablooeDesignMember_pp0p0" title="Contingent earnout payments"&gt;500,000&lt;/span&gt; in contingent earnout payments based on Kablooe meeting certain earnings milestones (as defined in the Agreement) over a five-year
period; and (iv) agreed to make two additional $50,000 retention payments to Kablooe&#x2019;s Chief Executive Officer on the fourth and
fifth anniversaries of the acquisition based on his continued employment with Kablooe and the achievement of the earnings milestones (as
defined in the Agreement). Additionally, in conjunction with this acquisition, the Company entered into a five-year employment agreement
with Kablooe&#x2019;s Chief Executive Officer and agreed to pay him a salary of $250,000 per year.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;At the date of acquisition,
the consideration transferred consisted of cash, shares of Forward&#x2019;s common stock, and contingent consideration based on the earnings
performance of Kablooe over a five-year period. The acquisition date fair value of consideration transferred consisted of the following:&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfNoncashOrPartNoncashAcquisitionsTextBlock_zEMDYX97bp11" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in" summary="xdx: Disclosure - ACQUISITION (Details - Acquisition date fair value)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: 400; font-style: normal"&gt;&lt;span id="xdx_8BE_z1Dfo5uZ1UTl" style="display: none"&gt;Total purchase consideration&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_494_20201001_20210817_us-gaap--BusinessAcquisitionAxis_custom--KablooeDesignMember" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_402_eus-gaap--PaymentsToAcquireBusinessesGross_maBCCTzzT9_maBCCTzuif_zHdjEeTr54uc" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 77%; font-weight: 400; font-style: normal; text-align: left"&gt;Cash at closing &lt;span id="xdx_F4E_zukttXUwSMoh" style="font: normal 400 10pt Times New Roman, Times, Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 20%; text-align: right"&gt;353,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_maBCCTzzT9_maBCCTzuif_zYb5AJlMp7wh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: 400; font-style: normal"&gt;Value of Forward's common stock &lt;span id="xdx_F41_zdV4qeiYLWu1" style="font: normal 400 10pt Times New Roman, Times, Serif"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;370,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--BusinessCombinationConsiderationTransferredOther1_maBCCTzzT9_maBCCTzuif_z7WZI6CForA6" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-weight: 400; font-style: normal; text-align: left; padding-bottom: 1pt"&gt;Fair value of contingent earnout consideration
    &lt;span id="xdx_F49_zoWSlAuvFWRb" style="font: normal 400 10pt Times New Roman, Times, Serif"&gt;&lt;sup&gt;(3)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;90,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--BusinessCombinationConsiderationTransferred1_iT_pp0p0_mtBCCTzzT9_mtBCCTzuif_zz0nD76LH65k" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: White; padding-bottom: 2.5pt"&gt;Total Purchase Consideration&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;813,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;_________________&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; background-color: white; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 4%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 3%"&gt;&lt;span id="xdx_F07_zI7Mw55mOlR4" style="font: 10pt Times New Roman, Times, Serif"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 93%; text-align: justify"&gt;&lt;span id="xdx_F1B_zSnwNpwCoYAl" style="font: 10pt Times New Roman, Times, Serif"&gt;Cash paid by Forward at closing.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;

&lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_F0F_zs2Zwc2rRejb" style="font: 10pt Times New Roman, Times, Serif"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_F1E_zaEso963cbGa" style="font: 10pt Times New Roman, Times, Serif"&gt;Forward issued 300,000 shares of its common stock valued at $1.23 per share, which represents the August 17, 2020 closing price of $1.37 per share, less an estimated 10% reduction in fair value related to restrictions that limit their marketability for a period of six months.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;

&lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_F02_z3X5iLkeUnl3" style="font: 10pt Times New Roman, Times, Serif"&gt;(3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_F16_zqNZVPdg35oc" style="font: 10pt Times New Roman, Times, Serif"&gt;Fair value of the contingent consideration is measured using the Black-Scholes option pricing method. Contingent consideration is to be paid in cash only upon Kablooe meeting certain earnings milestones over a five-year period.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A4_zsxLsA42XES9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;













&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The following table summarizes
the estimated fair values of the assets acquired and liabilities assumed on the acquisition date:&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_z6V3vH3D8IVg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in" summary="xdx: Disclosure - ACQUISITION (Details - Fair values of the assets acquired and liabilities )"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BE_zSDziz44ZRV6" style="display: none"&gt;Assets acquired and liabilities assumed&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20200817__us-gaap--BusinessAcquisitionAxis__custom--KablooeDesignMember_zkFWIyncTl5i" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 77%"&gt;Cash&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 20%; text-align: right"&gt;31,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Accounts receivable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;96,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--CustomerRelationships8YrLife_iI_pp0p0_zLI1sQuIFJKi" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Customer relationships (8 yr life)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;340,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--Trademark15YrLife_iI_zt6QuVrDJeFk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Trademark (15 yr life)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;110,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Property and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Other assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;9,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt"&gt;Total identifiable assets acquired&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;595,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_pp0p0_di_ziFN2YN3Fsp" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Accounts payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(22,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_iNI_pp0p0_di_z67YeWw2S2L3" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Accrued liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(135,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDeferredRevenue_iNI_pp0p0_di_zXtfEzbsqbW3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Deferred revenue&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(46,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialLiabilities_iNI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Debt&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(170,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNI_pp0p0_di_zQeMRGiquo3f" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt"&gt;Total liabilities assumed&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(373,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Net identifiable assets acquired&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;222,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--Goodwill_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Goodwill&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;591,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Net assets acquired&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;813,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8AA_zNqwFxLUlsEk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In relation to our acquisition
of Kablooe, we incurred $&lt;span id="xdx_909_eus-gaap--AcquisitionCosts_pp0p0_c20191001__20200930__us-gaap--BusinessAcquisitionAxis__custom--KablooeDesignMember_zuBgylSaEua2" title="Acquisition costs"&gt;78,000&lt;/span&gt; of acquisition related costs in Fiscal 2020, including legal and valuation costs. These costs were expensed
as incurred and included as a component of general and administrative expenses on the consolidated statement of operations. Kablooe&#x2019;s
results of operations have been included in the consolidated financial statements since the acquisition date. Our consolidated statement
of operations for Fiscal 2020 includes revenue of $&lt;span id="xdx_909_eus-gaap--Revenues_pp0p0_c20191001__20200930__us-gaap--BusinessAcquisitionAxis__custom--KablooeDesignMember_zWxp3FHh3TFd" title="Revenues"&gt;172,000&lt;/span&gt; for Kablooe.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

</us-gaap:AssetAcquisitionTextBlock>
    <us-gaap:PaymentsToAcquireBusinessesGross
      contextRef="From2020-10-012021-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">353000</us-gaap:PaymentsToAcquireBusinessesGross>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2020-10-012021-08-17_custom_KablooeDesignMember"
      decimals="INF"
      unitRef="Shares">300000</us-gaap:StockIssuedDuringPeriodSharesAcquisitions>
    <us-gaap:PaymentForContingentConsiderationLiabilityFinancingActivities
      contextRef="From2020-10-012021-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">500000</us-gaap:PaymentForContingentConsiderationLiabilityFinancingActivities>
    <us-gaap:ScheduleOfNoncashOrPartNoncashAcquisitionsTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfNoncashOrPartNoncashAcquisitionsTextBlock_zEMDYX97bp11" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in" summary="xdx: Disclosure - ACQUISITION (Details - Acquisition date fair value)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: 400; font-style: normal"&gt;&lt;span id="xdx_8BE_z1Dfo5uZ1UTl" style="display: none"&gt;Total purchase consideration&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_494_20201001_20210817_us-gaap--BusinessAcquisitionAxis_custom--KablooeDesignMember" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_402_eus-gaap--PaymentsToAcquireBusinessesGross_maBCCTzzT9_maBCCTzuif_zHdjEeTr54uc" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 77%; font-weight: 400; font-style: normal; text-align: left"&gt;Cash at closing &lt;span id="xdx_F4E_zukttXUwSMoh" style="font: normal 400 10pt Times New Roman, Times, Serif"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 20%; text-align: right"&gt;353,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_maBCCTzzT9_maBCCTzuif_zYb5AJlMp7wh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: 400; font-style: normal"&gt;Value of Forward's common stock &lt;span id="xdx_F41_zdV4qeiYLWu1" style="font: normal 400 10pt Times New Roman, Times, Serif"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;370,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--BusinessCombinationConsiderationTransferredOther1_maBCCTzzT9_maBCCTzuif_z7WZI6CForA6" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-weight: 400; font-style: normal; text-align: left; padding-bottom: 1pt"&gt;Fair value of contingent earnout consideration
    &lt;span id="xdx_F49_zoWSlAuvFWRb" style="font: normal 400 10pt Times New Roman, Times, Serif"&gt;&lt;sup&gt;(3)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;90,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--BusinessCombinationConsiderationTransferred1_iT_pp0p0_mtBCCTzzT9_mtBCCTzuif_zz0nD76LH65k" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: White; padding-bottom: 2.5pt"&gt;Total Purchase Consideration&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;813,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;_________________&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; background-color: white; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 4%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 3%"&gt;&lt;span id="xdx_F07_zI7Mw55mOlR4" style="font: 10pt Times New Roman, Times, Serif"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 93%; text-align: justify"&gt;&lt;span id="xdx_F1B_zSnwNpwCoYAl" style="font: 10pt Times New Roman, Times, Serif"&gt;Cash paid by Forward at closing.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;

&lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_F0F_zs2Zwc2rRejb" style="font: 10pt Times New Roman, Times, Serif"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_F1E_zaEso963cbGa" style="font: 10pt Times New Roman, Times, Serif"&gt;Forward issued 300,000 shares of its common stock valued at $1.23 per share, which represents the August 17, 2020 closing price of $1.37 per share, less an estimated 10% reduction in fair value related to restrictions that limit their marketability for a period of six months.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;

&lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_F02_z3X5iLkeUnl3" style="font: 10pt Times New Roman, Times, Serif"&gt;(3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_F16_zqNZVPdg35oc" style="font: 10pt Times New Roman, Times, Serif"&gt;Fair value of the contingent consideration is measured using the Black-Scholes option pricing method. Contingent consideration is to be paid in cash only upon Kablooe meeting certain earnings milestones over a five-year period.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</us-gaap:ScheduleOfNoncashOrPartNoncashAcquisitionsTextBlock>
    <us-gaap:PaymentsToAcquireBusinessesGross
      contextRef="From2020-10-012021-08-17_custom_KablooeDesignMember"
      decimals="0"
      id="Fact000585"
      unitRef="USD">353000</us-gaap:PaymentsToAcquireBusinessesGross>
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      contextRef="From2020-10-012021-08-17_custom_KablooeDesignMember"
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    <us-gaap:BusinessCombinationConsiderationTransferredOther1
      contextRef="From2020-10-012021-08-17_custom_KablooeDesignMember"
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      id="Fact000589"
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    <us-gaap:BusinessCombinationConsiderationTransferred1
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      decimals="0"
      unitRef="USD">813000</us-gaap:BusinessCombinationConsiderationTransferred1>
    <us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_z6V3vH3D8IVg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in" summary="xdx: Disclosure - ACQUISITION (Details - Fair values of the assets acquired and liabilities )"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BE_zSDziz44ZRV6" style="display: none"&gt;Assets acquired and liabilities assumed&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20200817__us-gaap--BusinessAcquisitionAxis__custom--KablooeDesignMember_zkFWIyncTl5i" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 77%"&gt;Cash&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 20%; text-align: right"&gt;31,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Accounts receivable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;96,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--CustomerRelationships8YrLife_iI_pp0p0_zLI1sQuIFJKi" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Customer relationships (8 yr life)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;340,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--Trademark15YrLife_iI_zt6QuVrDJeFk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Trademark (15 yr life)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;110,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Property and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Other assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;9,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt"&gt;Total identifiable assets acquired&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;595,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_pp0p0_di_ziFN2YN3Fsp" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Accounts payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(22,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_iNI_pp0p0_di_z67YeWw2S2L3" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Accrued liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(135,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDeferredRevenue_iNI_pp0p0_di_zXtfEzbsqbW3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Deferred revenue&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(46,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialLiabilities_iNI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Debt&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(170,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iNI_pp0p0_di_zQeMRGiquo3f" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt"&gt;Total liabilities assumed&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(373,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Net identifiable assets acquired&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;222,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--Goodwill_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Goodwill&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;591,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Net assets acquired&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;813,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


</us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents
      contextRef="AsOf2020-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">31000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables
      contextRef="AsOf2020-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">96000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables>
    <ford:CustomerRelationships8YrLife
      contextRef="AsOf2020-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">340000</ford:CustomerRelationships8YrLife>
    <ford:Trademark15YrLife
      contextRef="AsOf2020-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">110000</ford:Trademark15YrLife>
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      contextRef="AsOf2020-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">9000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment>
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      contextRef="AsOf2020-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">9000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets
      contextRef="AsOf2020-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">595000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets>
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      contextRef="AsOf2020-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">22000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther
      contextRef="AsOf2020-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">135000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDeferredRevenue
      contextRef="AsOf2020-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">46000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDeferredRevenue>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialLiabilities
      contextRef="AsOf2020-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">-170000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialLiabilities>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities
      contextRef="AsOf2020-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">373000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet
      contextRef="AsOf2020-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">222000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet>
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      contextRef="AsOf2020-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">591000</us-gaap:Goodwill>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet
      contextRef="AsOf2020-08-17_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">813000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet>
    <us-gaap:AcquisitionCosts
      contextRef="From2019-10-012020-09-30_custom_KablooeDesignMember"
      decimals="0"
      unitRef="USD">78000</us-gaap:AcquisitionCosts>
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      decimals="0"
      unitRef="USD">172000</us-gaap:Revenues>
    <us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_80F_eus-gaap--GoodwillAndIntangibleAssetsDisclosureTextBlock_z2tQOb8vAIn" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 4&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &lt;span id="xdx_825_z1xlz4zIbUBd"&gt;INTANGIBLE
ASSETS AND GOODWILL&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Intangible Assets&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company&#x2019;s intangible
assets consist of the following:&#160;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zorwqwemv3lh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Intangible Assets)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B6_zJhwfMvHcAp5" style="display: none"&gt; Schedule of intangible assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;September 30, 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;September 30, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Trademark&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Customer Relationships&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total Intangible Assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Trademark&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Customer Relationships&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total Intangible Assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 28%; text-align: left"&gt;Gross carrying amount&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount"&gt;585,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount"&gt;1,390,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount"&gt;1,975,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_c20200930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount"&gt;585,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_c20200930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount"&gt;1,390,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_c20200930_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount"&gt;1,975,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Less accumulated amortization&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization"&gt;(125,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization"&gt;(531,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization"&gt;(656,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20200930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization"&gt;(86,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20200930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization"&gt;(358,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20200930_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization"&gt;(444,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Net carrying amount&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount"&gt;460,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount"&gt;859,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount"&gt;1,319,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_c20200930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount"&gt;499,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsNet_c20200930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount"&gt;1,032,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_c20200930_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount"&gt;1,531,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8AE_zeKRIszHhZbi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company&#x2019;s intangible
assets were acquired as a result of the acquisitions of Kablooe and IPS in Fiscal 2020 and Fiscal 2018, respectively, and relate to the
design segment of our business. Intangible assets  are amortized over their expected useful lives of 15 years for the trademarks and
8 years for the customer relationships. During Fiscal 2021 and Fiscal 2020, the Company recorded amortization expense related to intangible
assets of $&lt;span id="xdx_909_eus-gaap--AmortizationOfIntangibleAssets_c20201001__20210930_pp0p0" title="Amortization"&gt;212,000&lt;/span&gt; and $&lt;span id="xdx_902_eus-gaap--AmortizationOfIntangibleAssets_c20191001__20200930_pp0p0" title="Amortization"&gt;167,000&lt;/span&gt;, respectively, which is included in general and administrative expenses in the Company&#x2019;s consolidated
statements of operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;At September 30, 2021, estimated
amortization expense for the Company&#x2019;s intangible assets for each of the next five years and thereafter is as follows:&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_z0b22o3MS4dl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BE_zgK3800NJTp4" style="display: none"&gt; Estimated future amortization
    expense&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_492_20210930" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANz6Bn_zrQ3spm6P7X3" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 77%; text-align: left"&gt;Fiscal 2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 20%; text-align: right"&gt;213,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANz6Bn_z7hdbO7Ks4N2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Fiscal 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;213,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANz6Bn_z9rhirxt7oli" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Fiscal 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;213,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANz6Bn_zVkcI3ZJTtd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Fiscal 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;213,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_maFLIANz6Bn_zvi3UmGixel8" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Fiscal 2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;121,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANz6Bn_zprqGXlktCO5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;346,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANz6Bn_zUzzA1CCLCC4" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,319,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8AB_zVAKuSUYoHFg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;&lt;span style="text-decoration: underline"&gt;Goodwill&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Goodwill represents the future
economic benefits of assets acquired in a business combination that are not individually identified or separately recognized. The Company&#x2019;s
goodwill resulted from the acquisitions of Kablooe and IPS in Fiscal 2020 and Fiscal 2018, respectively. The goodwill associated with
the IPS acquisition is not deductible for tax purposes, but the goodwill associated with the Kablooe acquisition is deductible for tax
purposes. All of the Company&#x2019;s goodwill is held under the design segment of our business.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;During Fiscal 2020, the Company
experienced triggering events that prompted the testing of its goodwill for impairment. Those triggering events included the reduction
in fair value of the IPS contingent earn-out consideration discussed in Note 6 and revised revenue and operational projections for IPS
for the later part of Fiscal 2020 and future periods. Based on these factors, the Company concluded that it was more likely than not that
the fair value of the IPS reporting unit had declined below its carrying amount. The Company then calculated the fair value of this reporting
unit using Level 3 inputs, which is a combination of asset-based, income and market approaches. The estimates and assumptions utilized
in the estimated fair value calculation included discount rate, terminal growth rate, selection of peer group companies and control premium
applied as well as forecasts of revenue growth rates, gross margins, operating margins, and working capital requirements. Any changes
in the judgments, estimates, or assumptions used could produce significantly different results. The Company concluded the IPS reporting
unit&#x2019;s fair value was below its carrying amount by $&lt;span id="xdx_90E_eus-gaap--GoodwillImpairmentLoss_pp0p0_c20191001__20200930_z0RGhckppNrh" title="Goodwill impairment"&gt;1,015,000&lt;/span&gt; and an impairment charge was recognized for this amount in Fiscal
2020. The Company performed the annual goodwill impairment test for Fiscal 2021 and determined there was &lt;span id="xdx_903_eus-gaap--GoodwillImpairmentLoss_pp0p0_do_c20201001__20210930_z8VEpnsC9lff" title="Goodwill impairment"&gt;no&lt;/span&gt; impairment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&#160;&lt;/p&gt;

</us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock>
    <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zorwqwemv3lh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Intangible Assets)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B6_zJhwfMvHcAp5" style="display: none"&gt; Schedule of intangible assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;September 30, 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;September 30, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Trademark&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Customer Relationships&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total Intangible Assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Trademark&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Customer Relationships&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total Intangible Assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 28%; text-align: left"&gt;Gross carrying amount&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount"&gt;585,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount"&gt;1,390,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount"&gt;1,975,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_c20200930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount"&gt;585,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_c20200930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount"&gt;1,390,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_c20200930_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount"&gt;1,975,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Less accumulated amortization&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization"&gt;(125,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization"&gt;(531,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization"&gt;(656,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20200930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization"&gt;(86,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20200930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization"&gt;(358,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20200930_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization"&gt;(444,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Net carrying amount&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount"&gt;460,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount"&gt;859,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount"&gt;1,319,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_c20200930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount"&gt;499,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsNet_c20200930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount"&gt;1,032,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_c20200930_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount"&gt;1,531,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2021-09-30_us-gaap_TrademarksMember"
      decimals="0"
      unitRef="USD">585000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2021-09-30_us-gaap_CustomerRelationshipsMember"
      decimals="0"
      unitRef="USD">1390000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">1975000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2020-09-30_us-gaap_TrademarksMember"
      decimals="0"
      unitRef="USD">585000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2020-09-30_us-gaap_CustomerRelationshipsMember"
      decimals="0"
      unitRef="USD">1390000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">1975000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2021-09-30_us-gaap_TrademarksMember"
      decimals="0"
      unitRef="USD">-125000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2021-09-30_us-gaap_CustomerRelationshipsMember"
      decimals="0"
      unitRef="USD">-531000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">-656000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2020-09-30_us-gaap_TrademarksMember"
      decimals="0"
      unitRef="USD">-86000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2020-09-30_us-gaap_CustomerRelationshipsMember"
      decimals="0"
      unitRef="USD">-358000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">-444000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2021-09-30_us-gaap_TrademarksMember"
      decimals="0"
      unitRef="USD">460000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2021-09-30_us-gaap_CustomerRelationshipsMember"
      decimals="0"
      unitRef="USD">859000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">1319000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2020-09-30_us-gaap_TrademarksMember"
      decimals="0"
      unitRef="USD">499000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2020-09-30_us-gaap_CustomerRelationshipsMember"
      decimals="0"
      unitRef="USD">1032000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">1531000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2020-10-01to2021-09-30"
      decimals="0"
      unitRef="USD">212000</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2019-10-012020-09-30"
      decimals="0"
      unitRef="USD">167000</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_z0b22o3MS4dl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BE_zgK3800NJTp4" style="display: none"&gt; Estimated future amortization
    expense&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_492_20210930" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANz6Bn_zrQ3spm6P7X3" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 77%; text-align: left"&gt;Fiscal 2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 20%; text-align: right"&gt;213,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANz6Bn_z7hdbO7Ks4N2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Fiscal 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;213,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANz6Bn_z9rhirxt7oli" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Fiscal 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;213,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANz6Bn_zVkcI3ZJTtd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Fiscal 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;213,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_maFLIANz6Bn_zvi3UmGixel8" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Fiscal 2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;121,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANz6Bn_zprqGXlktCO5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;346,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANz6Bn_zUzzA1CCLCC4" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,319,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">213000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">213000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">213000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">213000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">121000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">346000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">1319000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:GoodwillImpairmentLoss
      contextRef="From2019-10-012020-09-30"
      decimals="0"
      unitRef="USD">1015000</us-gaap:GoodwillImpairmentLoss>
    <us-gaap:GoodwillImpairmentLoss
      contextRef="From2020-10-01to2021-09-30"
      decimals="0"
      unitRef="USD">0</us-gaap:GoodwillImpairmentLoss>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_801_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_z3JaHA7SFo6c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 5&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &lt;span id="xdx_824_zzOhsQS2tXy2"&gt;PROPERTY
AND EQUIPMENT&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"&gt;Property and equipment and related accumulated
depreciation and amortization are summarized in the table below:&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--PropertyPlantAndEquipmentTextBlock_zFbMuGdDKhr4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BE_z4Sbsf5kd2y6" style="display: none"&gt;Schedule of property, plant and
    equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;Computer hardware and software&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zXIbGaZqheOd" style="width: 18%; text-align: right"&gt;483,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20200930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zBd9xuiGQz1b" style="width: 18%; text-align: right"&gt;488,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Furniture and fixtures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z0g32RdZIfB" style="text-align: right"&gt;159,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20200930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zP9oeRzpE7Fe" style="text-align: right"&gt;149,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Equipment&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_z0T5HFDGMUu7" style="border-bottom: Black 1pt solid; text-align: right"&gt;52,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20200930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zjWsvlWBl8We" style="border-bottom: Black 1pt solid; text-align: right"&gt;61,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Property and equipment, cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20210930_zEcoI76dMqe2" style="text-align: right"&gt;694,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20200930_zEcA4MqhCj1g" style="text-align: right"&gt;698,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Less: accumulated depreciation and amortization&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20210930_zuNg7uSapS57" style="border-bottom: Black 1pt solid; text-align: right"&gt;(526,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20200930_zTUuynPshuX9" style="border-bottom: Black 1pt solid; text-align: right"&gt;(483,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentNet_iI_dxL_c20210930_zM47HCfkGVvi" style="border-bottom: Black 2.5pt double; text-align: right" title="::XDX::167997"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0720"&gt;168,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentNet_iI_dxL_c20200930_zcIG9YexdZ35" style="border-bottom: Black 2.5pt double; text-align: right" title="::XDX::215323"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0721"&gt;215,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"&gt;Depreciation expense was $&lt;span id="xdx_90D_eus-gaap--Depreciation_c20201001__20210930_pp0p0" title="Depreciation and amortization expense"&gt;115,000&lt;/span&gt; and $&lt;span id="xdx_904_eus-gaap--Depreciation_c20191001__20200930_pp0p0" title="Depreciation and amortization expense"&gt;105,000&lt;/span&gt;
for Fiscal 2021 and Fiscal 2020, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;















</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--PropertyPlantAndEquipmentTextBlock_zFbMuGdDKhr4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BE_z4Sbsf5kd2y6" style="display: none"&gt;Schedule of property, plant and
    equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;Computer hardware and software&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zXIbGaZqheOd" style="width: 18%; text-align: right"&gt;483,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20200930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zBd9xuiGQz1b" style="width: 18%; text-align: right"&gt;488,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Furniture and fixtures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z0g32RdZIfB" style="text-align: right"&gt;159,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20200930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zP9oeRzpE7Fe" style="text-align: right"&gt;149,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Equipment&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_z0T5HFDGMUu7" style="border-bottom: Black 1pt solid; text-align: right"&gt;52,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20200930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zjWsvlWBl8We" style="border-bottom: Black 1pt solid; text-align: right"&gt;61,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Property and equipment, cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20210930_zEcoI76dMqe2" style="text-align: right"&gt;694,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20200930_zEcA4MqhCj1g" style="text-align: right"&gt;698,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Less: accumulated depreciation and amortization&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20210930_zuNg7uSapS57" style="border-bottom: Black 1pt solid; text-align: right"&gt;(526,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20200930_zTUuynPshuX9" style="border-bottom: Black 1pt solid; text-align: right"&gt;(483,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentNet_iI_dxL_c20210930_zM47HCfkGVvi" style="border-bottom: Black 2.5pt double; text-align: right" title="::XDX::167997"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0720"&gt;168,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentNet_iI_dxL_c20200930_zcIG9YexdZ35" style="border-bottom: Black 2.5pt double; text-align: right" title="::XDX::215323"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0721"&gt;215,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-09-30_us-gaap_ComputerEquipmentMember"
      decimals="0"
      unitRef="USD">483000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-09-30_us-gaap_ComputerEquipmentMember"
      decimals="0"
      unitRef="USD">488000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-09-30_us-gaap_FurnitureAndFixturesMember"
      decimals="0"
      unitRef="USD">159000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-09-30_us-gaap_FurnitureAndFixturesMember"
      decimals="0"
      unitRef="USD">149000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-09-30_us-gaap_EquipmentMember"
      decimals="0"
      unitRef="USD">52000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-09-30_us-gaap_EquipmentMember"
      decimals="0"
      unitRef="USD">61000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">694000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">698000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">526000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">483000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:Depreciation
      contextRef="From2020-10-01to2021-09-30"
      decimals="0"
      unitRef="USD">115000</us-gaap:Depreciation>
    <us-gaap:Depreciation
      contextRef="From2019-10-012020-09-30"
      decimals="0"
      unitRef="USD">105000</us-gaap:Depreciation>
    <us-gaap:FairValueDisclosuresTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_80D_eus-gaap--FairValueDisclosuresTextBlock_zfFFLHckiVo" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 6&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;span id="xdx_820_zaCEkCChuaUb"&gt; FAIR VALUE
MEASUREMENTS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The earnout consideration
of $&lt;span id="xdx_905_eus-gaap--DeferredCompensationLiabilityCurrentAndNoncurrent_c20210930_pp0p0" title="Deferred cash consideration"&gt;70,000&lt;/span&gt; and $&lt;span id="xdx_909_eus-gaap--DeferredCompensationLiabilityCurrentAndNoncurrent_iI_pp0p0_c20200930_zCnAaQbfoKj2" title="Deferred cash consideration"&gt;90,000&lt;/span&gt; at September 30, 2021 and 2020, respectively, represents the fair value of the contingent earnout consideration
related to the acquisition of Kablooe. The current and non-current portions of this liability are shown in the corresponding categories
on the consolidated balance sheets at September 30, 2021 and 2020. During Fiscal 2021, the Company reduced this liability from $&lt;span id="xdx_90F_ecustom--EarnoutLiability_c20200930__us-gaap--TransactionTypeAxis__custom--KablooeMember_pp0p0" title="Earnout liability"&gt;90,000&lt;/span&gt;
to $&lt;span id="xdx_90E_ecustom--EarnoutLiability_c20210930__us-gaap--TransactionTypeAxis__custom--KablooeMember_pp0p0" title="Earnout liability"&gt;70,000&lt;/span&gt; based on changes in the expected likelihood of Kablooe reaching the specified earnings targets. The IPS earnout consideration
was adjusted down to $&lt;span id="xdx_904_ecustom--EarnoutLiability_c20200930__us-gaap--TransactionTypeAxis__custom--IPSMember_pp0p0" title="Earnout liability"&gt;0&lt;/span&gt; in Fiscal 2020 due to the low likelihood of IPS reaching the underlying earnings targets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The following table presents
the placement in the fair value hierarchy and summarizes the change in fair value of the earn-out consideration for Fiscal 2021 and Fiscal
2020:&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zYMOogoQuzVc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Fair value hierarchy)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BE_zr3XBZjKiM8k" style="display: none"&gt;Schedule of fair value liability measured on recurring basis&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fair value measurement at reporting date using&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Quoted prices in active markets for identical assets&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Significant other observable inputs&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Significant unobservable inputs&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Balance&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;(Level 1)&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;(Level 2)&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;(Level 3)&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 48%"&gt;Balance at September 30, 2019&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_c20191001__20200930_zmOfjXhQTclh" style="width: 10%; text-align: right" title="Fair value liabilities, beginning balance"&gt;834,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_d0_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zvBiBGo4Tcbl" style="width: 10%; text-align: right" title="Fair value assumptions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0749"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zFYFeuMbGZHh" style="width: 10%; text-align: right" title="Fair value liabilities, beginning balance"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z3V0rfjxmV0b" style="width: 10%; text-align: right" title="Fair value liabilities, beginning balance"&gt;834,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Increase in fair value of IPS deferred cash consideration&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IncreaseInFairValueOfIpsDeferredCashConsideration_c20191001__20200930_pp0p0" style="text-align: right" title="Increase in fair value of IPS deferred cash consideration"&gt;16,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--IncreaseInFairValueOfIpsDeferredCashConsideration_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z1k6ZCgHhzCf" style="text-align: right" title="Increase in fair value of IPS deferred cash consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--IncreaseInFairValueOfIpsDeferredCashConsideration_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zWj3oMnyhOX7" style="text-align: right" title="Increase in fair value of IPS deferred cash consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--IncreaseInFairValueOfIpsDeferredCashConsideration_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="text-align: right" title="Increase in fair value of IPS deferred cash consideration"&gt;16,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Decrease in the fair value of IPS earnout consideration&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--IncreaseDecreaseInFairValueOfIpsEarnoutConsideration_c20191001__20200930_pp0p0" style="text-align: right" title="Increase (decrease) in fair value of IPS earn-out consideration"&gt;(350,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IncreaseDecreaseInFairValueOfIpsEarnoutConsideration_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zmm90sTPs1kh" style="text-align: right" title="Increase (decrease) in fair value of IPS earn-out consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--IncreaseDecreaseInFairValueOfIpsEarnoutConsideration_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zsvsHKLADaS5" style="text-align: right" title="Increase (decrease) in fair value of IPS earn-out consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--IncreaseDecreaseInFairValueOfIpsEarnoutConsideration_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="text-align: right" title="Increase (decrease) in fair value of IPS earn-out consideration"&gt;(350,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Payout of IPS deferred cash consideration&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PayoutOfIpsDeferredCashConsideration_c20191001__20200930_pp0p0" style="text-align: right" title="Payout of IPS deferred cash consideration"&gt;(500,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--PayoutOfIpsDeferredCashConsideration_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zqQOAygndGNc" style="text-align: right" title="Payout of IPS deferred cash consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PayoutOfIpsDeferredCashConsideration_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z2t2iG2ESai1" style="text-align: right" title="Payout of IPS deferred cash consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PayoutOfIpsDeferredCashConsideration_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="text-align: right" title="Payout of IPS deferred cash consideration"&gt;(500,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Fair value of Kablooe earnout consideration&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--FairValueOfKablooeContingentEarnoutConsideration_c20191001__20200930_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of Kablooe contingent earnout consideration"&gt;90,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--FairValueOfKablooeContingentEarnoutConsideration_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zi0HxPSNn4X9" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of Kablooe contingent earnout consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--FairValueOfKablooeContingentEarnoutConsideration_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zm0W7p5c5oY" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of Kablooe contingent earnout consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--FairValueOfKablooeContingentEarnoutConsideration_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of Kablooe contingent earnout consideration"&gt;90,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Balance at September 30, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_c20201001__20210930_zUT0SAExgToj" style="text-align: right"&gt;90,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_d0_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zMaU5cQFwk0l" style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_d0_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zKF2NcBeaTF2" style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zISn4j8SnWB9" style="text-align: right"&gt;90,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Decrease in fair value of Kablooe earnout consideration&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--DecreaseInFairValueOfKablooeEarnoutConsideration_c20201001__20210930_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Decrease in fair value of Kablooe earnout consideration"&gt;(20,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--DecreaseInFairValueOfKablooeEarnoutConsideration_pp0p0_d0_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zlSk8J3Qwdi3" style="border-bottom: Black 1pt solid; color: rgb(238,238,238); text-align: right" title="Decrease in fair value of Kablooe earnout consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--DecreaseInFairValueOfKablooeEarnoutConsideration_pp0p0_d0_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zAQOOf1bHNif" style="border-bottom: Black 1pt solid; color: rgb(238,238,238); text-align: right" title="Decrease in fair value of Kablooe earnout consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--DecreaseInFairValueOfKablooeEarnoutConsideration_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Decrease in fair value of Kablooe earnout consideration"&gt;(20,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance at September 30, 2021&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_c20201001__20210930_zoZZbonKHCR7" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value liabilities, ending balance"&gt;70,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_d0_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z0FC0XWu4Hha" style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_d0_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z48RJYIJAu06" style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z6CW2TjEBEOf" style="border-bottom: Black 2.5pt double; text-align: right"&gt;70,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A5_zCIPaSiqApB3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The fair value of the Kablooe
contingent earn-out consideration is measured on a recurring basis at each reporting date. The following inputs and assumptions were
used in the Black-Scholes valuation model to estimate the fair value of the Kablooe earn-out consideration at September 30, 2021 and
2020:&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zy6jqqtznU3a" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Assumptions)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BA_zuP6qT8DBiQ7" style="display: none"&gt;Fair value assumptions&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%"&gt;Volatility&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 20%; text-align: center"&gt;&lt;span id="xdx_909_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember" title="Fair value assumptions"&gt;40%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 20%; text-align: center"&gt;&lt;span id="xdx_902_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20191001__20200930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zFdhceJTFA47" title="Fair value assumptions"&gt;40%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Risk-free interest rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90D_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember" title="Fair value assumptions"&gt;0.3%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_901_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20191001__20200930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z3rbg1jjUNrl" title="Fair value assumptions"&gt;1%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Expected term in years&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90A_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember" title="Fair value assumptions"&gt;0.5-3.4&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90C_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20191001__20200930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zqae581Dyifg" title="Fair value assumptions"&gt;0.5-4.5&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_902_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_d0_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zbomEDwbi3c9" title="Fair value assumptions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0818"&gt;&#x2013;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_900_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_d0_c20191001__20200930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zEDxwKWpXq78" title="Fair value assumptions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0820"&gt;&#x2013;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8AD_zw3C66pMy4qd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;During Fiscal 2019, the Company
received common stock from a customer as compensation for services provided, which was recorded as a cost-method investment with an estimated
fair value of $&lt;span id="xdx_907_eus-gaap--CostMethodInvestments_iI_c20210930_zuRtJHuTYPo8" title="Cost-method investment"&gt;327,000&lt;/span&gt;. This initial fair value was based on a private placement round of common stock issued to third party private investors
of the customer at a time close to the valuation date. Management determined that the inputs used to value the investment were observable,
either directly or indirectly, and therefore classified as a level 2 valuation measurement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In Fiscal 2019, the Company
recorded bad debt expense of $&lt;span id="xdx_909_eus-gaap--ProvisionForDoubtfulAccounts_c20181001__20190930_znom1MsIUW0h"&gt;1,626,000&lt;/span&gt;
to fully reserve accounts receivable deemed uncollectible from the same customer in which it is invested. In Fiscal 2020, the Company
converted the amount outstanding from this customer into a non-negotiable secured promissory note with interest that accrues at a rate
of 8% per annum and reclassified the related allowance for doubtful account&lt;span style="background-color: White"&gt;s to an allowance on
the note receivable. The Company received $&lt;span id="xdx_900_eus-gaap--ProceedsFromNotesPayable_c20201001__20210930__us-gaap--LongtermDebtTypeAxis__custom--UncollectibleAccountMember_zldyHtEOy0Xc"&gt;101,000&lt;/span&gt; and $&lt;span id="xdx_904_eus-gaap--ProceedsFromNotesPayable_c20191001__20200930__us-gaap--LongtermDebtTypeAxis__custom--UncollectibleAccountMember_zGcLZhm8Yvqf"&gt;134,000&lt;/span&gt; from this customer in Fiscal 2021 and Fiscal 2020, respectively, of which
$&lt;span id="xdx_906_eus-gaap--InterestAndFeeIncomeOtherLoans_c20201001__20210930__us-gaap--LongtermDebtTypeAxis__custom--UncollectibleAccountMember_z55h1R3nprr4"&gt;89,000&lt;/span&gt; and $&lt;span id="xdx_90F_eus-gaap--InterestAndFeeIncomeOtherLoans_c20191001__20200930__us-gaap--LongtermDebtTypeAxis__custom--UncollectibleAccountMember_zxoQz9H1Wcp6"&gt;61,000&lt;/span&gt;, respectively, was applied to past due interest and penalties and recorded as interest income, and $&lt;span id="xdx_90B_ecustom--RecoveryOfBadDebtExpense_c20201001__20210930__us-gaap--LongtermDebtTypeAxis__custom--UncollectibleAccountMember_z368djXMeNPe"&gt;12,000&lt;/span&gt; and $&lt;span id="xdx_902_ecustom--RecoveryOfBadDebtExpense_c20191001__20200930__us-gaap--LongtermDebtTypeAxis__custom--UncollectibleAccountMember_zpRBC7RaIKA4"&gt;73,000&lt;/span&gt;,
respectively, was applied to principal and recorded as a recovery of bad debt expense as a reduction of general and administrative expense.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="background-color: White"&gt;&#160;&lt;/span&gt;&lt;/p&gt;















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;During Fiscal 2020, as a
result of the customer&#x2019;s default on the promissory note, the impact of COVID-19, and performance of the business in which the Company
is invested, including its inability to generate revenue, management concluded the investment was also impaired and it recorded an impairment
charge of $&lt;span id="xdx_901_eus-gaap--OtherAssetImpairmentCharges_pp0p0_c20191001__20200930_zTOThVfJcGrd" title="Impairment of investment"&gt;327,000&lt;/span&gt; to fully reserve the investment on the Company&#x2019;s consolidated balance sheet at September 30, 2020. The impairment
charge is included in general and administrative expenses on the consolidated statement of operations for Fiscal 2020.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The following table presents
the placement in the fair value hierarchy and summarizes the change in fair value of the cost method investment during Fiscal 2020:&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--FairValueAssetsMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zPScBfO9oAUj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Change in fair value of the cost )"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_8B0_zSKy05bBnMU4" style="display: none"&gt;Schedule of changes in fair value of the cost method investment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fair value measurement at reporting date using&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Quoted prices in active markets for identical assets&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Significant other observable inputs&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Significant unobservable inputs&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Balance&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;(Level 1)&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;(Level 2)&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;(Level 3)&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 48%"&gt;September 30, 2019&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20190930__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_z1Ht6NHPhyZ6" style="width: 10%; text-align: right" title="Fair value of investment"&gt;327,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_d0_c20190930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zNBUZcHbUxy5" style="width: 10%; text-align: right" title="Fair value of investment"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20190930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zUHpUlMNAiB8" style="width: 10%; text-align: right" title="Fair value of investment"&gt;327,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_d0_c20190930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zs8W3wjvlipe" style="width: 10%; text-align: right" title="Fair value of investment"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Impairment of cost method investment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--CostmethodInvestmentsOtherThanTemporaryImpairment_iN_pp0p0_di_c20191001__20200930__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zUiJ5GMEUaj6" style="text-align: right" title="Impairment of cost method investment"&gt;(327,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--CostmethodInvestmentsOtherThanTemporaryImpairment_iN_pp0p0_di0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zOH3l6uNe8Xd" style="text-align: right" title="Impairment of cost method investment"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--CostmethodInvestmentsOtherThanTemporaryImpairment_iN_pp0p0_di0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zDiT0JCjEfHf" style="text-align: right" title="Impairment of cost method investment"&gt;(327,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--CostmethodInvestmentsOtherThanTemporaryImpairment_iN_pp0p0_di0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zDYPkzKTCtGe" style="text-align: right" title="Impairment of cost method investment"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;September 30, 2020&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_d0_c20200930__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zvNa0GRxr7oh" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of investment"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_d0_c20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_z7mNDWx61k55" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of investment"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_d0_c20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zLLLInToa9I" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of investment"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_d0_c20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zEXNu6115T9" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of investment"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A9_ztEBlwYP5Ft3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

</us-gaap:FairValueDisclosuresTextBlock>
    <us-gaap:DeferredCompensationLiabilityCurrentAndNoncurrent contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">70000</us-gaap:DeferredCompensationLiabilityCurrentAndNoncurrent>
    <us-gaap:DeferredCompensationLiabilityCurrentAndNoncurrent contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">90000</us-gaap:DeferredCompensationLiabilityCurrentAndNoncurrent>
    <ford:EarnoutLiability
      contextRef="AsOf2020-09-30_custom_KablooeMember"
      decimals="0"
      unitRef="USD">90000</ford:EarnoutLiability>
    <ford:EarnoutLiability
      contextRef="AsOf2021-09-30_custom_KablooeMember"
      decimals="0"
      unitRef="USD">70000</ford:EarnoutLiability>
    <ford:EarnoutLiability
      contextRef="AsOf2020-09-30_custom_IPSMember"
      decimals="0"
      unitRef="USD">0</ford:EarnoutLiability>
    <us-gaap:FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zYMOogoQuzVc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Fair value hierarchy)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BE_zr3XBZjKiM8k" style="display: none"&gt;Schedule of fair value liability measured on recurring basis&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fair value measurement at reporting date using&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Quoted prices in active markets for identical assets&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Significant other observable inputs&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Significant unobservable inputs&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Balance&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;(Level 1)&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;(Level 2)&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;(Level 3)&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 48%"&gt;Balance at September 30, 2019&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_c20191001__20200930_zmOfjXhQTclh" style="width: 10%; text-align: right" title="Fair value liabilities, beginning balance"&gt;834,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_d0_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zvBiBGo4Tcbl" style="width: 10%; text-align: right" title="Fair value assumptions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0749"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zFYFeuMbGZHh" style="width: 10%; text-align: right" title="Fair value liabilities, beginning balance"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z3V0rfjxmV0b" style="width: 10%; text-align: right" title="Fair value liabilities, beginning balance"&gt;834,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Increase in fair value of IPS deferred cash consideration&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IncreaseInFairValueOfIpsDeferredCashConsideration_c20191001__20200930_pp0p0" style="text-align: right" title="Increase in fair value of IPS deferred cash consideration"&gt;16,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--IncreaseInFairValueOfIpsDeferredCashConsideration_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z1k6ZCgHhzCf" style="text-align: right" title="Increase in fair value of IPS deferred cash consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--IncreaseInFairValueOfIpsDeferredCashConsideration_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zWj3oMnyhOX7" style="text-align: right" title="Increase in fair value of IPS deferred cash consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--IncreaseInFairValueOfIpsDeferredCashConsideration_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="text-align: right" title="Increase in fair value of IPS deferred cash consideration"&gt;16,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Decrease in the fair value of IPS earnout consideration&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--IncreaseDecreaseInFairValueOfIpsEarnoutConsideration_c20191001__20200930_pp0p0" style="text-align: right" title="Increase (decrease) in fair value of IPS earn-out consideration"&gt;(350,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IncreaseDecreaseInFairValueOfIpsEarnoutConsideration_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zmm90sTPs1kh" style="text-align: right" title="Increase (decrease) in fair value of IPS earn-out consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--IncreaseDecreaseInFairValueOfIpsEarnoutConsideration_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zsvsHKLADaS5" style="text-align: right" title="Increase (decrease) in fair value of IPS earn-out consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--IncreaseDecreaseInFairValueOfIpsEarnoutConsideration_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="text-align: right" title="Increase (decrease) in fair value of IPS earn-out consideration"&gt;(350,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Payout of IPS deferred cash consideration&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PayoutOfIpsDeferredCashConsideration_c20191001__20200930_pp0p0" style="text-align: right" title="Payout of IPS deferred cash consideration"&gt;(500,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--PayoutOfIpsDeferredCashConsideration_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zqQOAygndGNc" style="text-align: right" title="Payout of IPS deferred cash consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PayoutOfIpsDeferredCashConsideration_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z2t2iG2ESai1" style="text-align: right" title="Payout of IPS deferred cash consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PayoutOfIpsDeferredCashConsideration_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="text-align: right" title="Payout of IPS deferred cash consideration"&gt;(500,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Fair value of Kablooe earnout consideration&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--FairValueOfKablooeContingentEarnoutConsideration_c20191001__20200930_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of Kablooe contingent earnout consideration"&gt;90,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--FairValueOfKablooeContingentEarnoutConsideration_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zi0HxPSNn4X9" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of Kablooe contingent earnout consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--FairValueOfKablooeContingentEarnoutConsideration_pp0p0_d0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zm0W7p5c5oY" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of Kablooe contingent earnout consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--FairValueOfKablooeContingentEarnoutConsideration_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of Kablooe contingent earnout consideration"&gt;90,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Balance at September 30, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_c20201001__20210930_zUT0SAExgToj" style="text-align: right"&gt;90,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_d0_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zMaU5cQFwk0l" style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_d0_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zKF2NcBeaTF2" style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--LiabilitiesFairValueDisclosure_iS_pp0p0_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zISn4j8SnWB9" style="text-align: right"&gt;90,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Decrease in fair value of Kablooe earnout consideration&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--DecreaseInFairValueOfKablooeEarnoutConsideration_c20201001__20210930_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Decrease in fair value of Kablooe earnout consideration"&gt;(20,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--DecreaseInFairValueOfKablooeEarnoutConsideration_pp0p0_d0_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zlSk8J3Qwdi3" style="border-bottom: Black 1pt solid; color: rgb(238,238,238); text-align: right" title="Decrease in fair value of Kablooe earnout consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--DecreaseInFairValueOfKablooeEarnoutConsideration_pp0p0_d0_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zAQOOf1bHNif" style="border-bottom: Black 1pt solid; color: rgb(238,238,238); text-align: right" title="Decrease in fair value of Kablooe earnout consideration"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--DecreaseInFairValueOfKablooeEarnoutConsideration_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Decrease in fair value of Kablooe earnout consideration"&gt;(20,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance at September 30, 2021&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_c20201001__20210930_zoZZbonKHCR7" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value liabilities, ending balance"&gt;70,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_d0_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z0FC0XWu4Hha" style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_d0_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z48RJYIJAu06" style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--LiabilitiesFairValueDisclosure_iE_pp0p0_c20201001__20210930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z6CW2TjEBEOf" style="border-bottom: Black 2.5pt double; text-align: right"&gt;70,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


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      contextRef="AsOf2019-09-30_us-gaap_FairValueInputsLevel2Member"
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    <us-gaap:LiabilitiesFairValueDisclosure
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    <ford:IncreaseInFairValueOfIpsDeferredCashConsideration
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      unitRef="USD">16000</ford:IncreaseInFairValueOfIpsDeferredCashConsideration>
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      decimals="0"
      unitRef="USD">0</ford:IncreaseInFairValueOfIpsDeferredCashConsideration>
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      contextRef="From2019-10-012020-09-30_us-gaap_FairValueInputsLevel2Member"
      decimals="0"
      unitRef="USD">0</ford:IncreaseInFairValueOfIpsDeferredCashConsideration>
    <ford:IncreaseInFairValueOfIpsDeferredCashConsideration
      contextRef="From2019-10-012020-09-30_us-gaap_FairValueInputsLevel3Member"
      decimals="0"
      unitRef="USD">16000</ford:IncreaseInFairValueOfIpsDeferredCashConsideration>
    <ford:IncreaseDecreaseInFairValueOfIpsEarnoutConsideration
      contextRef="From2019-10-012020-09-30"
      decimals="0"
      unitRef="USD">-350000</ford:IncreaseDecreaseInFairValueOfIpsEarnoutConsideration>
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      contextRef="From2019-10-012020-09-30_us-gaap_FairValueInputsLevel2Member"
      decimals="0"
      unitRef="USD">0</ford:IncreaseDecreaseInFairValueOfIpsEarnoutConsideration>
    <ford:IncreaseDecreaseInFairValueOfIpsEarnoutConsideration
      contextRef="From2019-10-012020-09-30_us-gaap_FairValueInputsLevel3Member"
      decimals="0"
      unitRef="USD">-350000</ford:IncreaseDecreaseInFairValueOfIpsEarnoutConsideration>
    <ford:PayoutOfIpsDeferredCashConsideration
      contextRef="From2019-10-012020-09-30"
      decimals="0"
      unitRef="USD">-500000</ford:PayoutOfIpsDeferredCashConsideration>
    <ford:PayoutOfIpsDeferredCashConsideration
      contextRef="From2019-10-012020-09-30_us-gaap_FairValueInputsLevel1Member"
      decimals="0"
      unitRef="USD">0</ford:PayoutOfIpsDeferredCashConsideration>
    <ford:PayoutOfIpsDeferredCashConsideration
      contextRef="From2019-10-012020-09-30_us-gaap_FairValueInputsLevel2Member"
      decimals="0"
      unitRef="USD">0</ford:PayoutOfIpsDeferredCashConsideration>
    <ford:PayoutOfIpsDeferredCashConsideration
      contextRef="From2019-10-012020-09-30_us-gaap_FairValueInputsLevel3Member"
      decimals="0"
      unitRef="USD">-500000</ford:PayoutOfIpsDeferredCashConsideration>
    <ford:FairValueOfKablooeContingentEarnoutConsideration
      contextRef="From2019-10-012020-09-30"
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      unitRef="USD">90000</ford:FairValueOfKablooeContingentEarnoutConsideration>
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      decimals="0"
      unitRef="USD">0</ford:FairValueOfKablooeContingentEarnoutConsideration>
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      decimals="0"
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    <us-gaap:LiabilitiesFairValueDisclosure contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">90000</us-gaap:LiabilitiesFairValueDisclosure>
    <us-gaap:LiabilitiesFairValueDisclosure
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      decimals="0"
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    <us-gaap:LiabilitiesFairValueDisclosure
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    <us-gaap:LiabilitiesFairValueDisclosure
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      decimals="0"
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      contextRef="From2020-10-01to2021-09-30"
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      unitRef="USD">-20000</ford:DecreaseInFairValueOfKablooeEarnoutConsideration>
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      unitRef="USD">0</ford:DecreaseInFairValueOfKablooeEarnoutConsideration>
    <ford:DecreaseInFairValueOfKablooeEarnoutConsideration
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      decimals="0"
      unitRef="USD">0</ford:DecreaseInFairValueOfKablooeEarnoutConsideration>
    <ford:DecreaseInFairValueOfKablooeEarnoutConsideration
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      decimals="0"
      unitRef="USD">-20000</ford:DecreaseInFairValueOfKablooeEarnoutConsideration>
    <us-gaap:LiabilitiesFairValueDisclosure contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">70000</us-gaap:LiabilitiesFairValueDisclosure>
    <us-gaap:LiabilitiesFairValueDisclosure
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      decimals="0"
      unitRef="USD">0</us-gaap:LiabilitiesFairValueDisclosure>
    <us-gaap:LiabilitiesFairValueDisclosure
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    <us-gaap:LiabilitiesFairValueDisclosure
      contextRef="AsOf2021-09-30_us-gaap_FairValueInputsLevel3Member"
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    <us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zy6jqqtznU3a" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Assumptions)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BA_zuP6qT8DBiQ7" style="display: none"&gt;Fair value assumptions&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%"&gt;Volatility&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 20%; text-align: center"&gt;&lt;span id="xdx_909_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember" title="Fair value assumptions"&gt;40%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 20%; text-align: center"&gt;&lt;span id="xdx_902_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20191001__20200930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zFdhceJTFA47" title="Fair value assumptions"&gt;40%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Risk-free interest rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90D_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember" title="Fair value assumptions"&gt;0.3%&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_901_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20191001__20200930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z3rbg1jjUNrl" title="Fair value assumptions"&gt;1%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Expected term in years&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90A_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember" title="Fair value assumptions"&gt;0.5-3.4&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_90C_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20191001__20200930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zqae581Dyifg" title="Fair value assumptions"&gt;0.5-4.5&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_902_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_d0_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zbomEDwbi3c9" title="Fair value assumptions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0818"&gt;&#x2013;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_900_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_d0_c20191001__20200930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zEDxwKWpXq78" title="Fair value assumptions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0820"&gt;&#x2013;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock>
    <us-gaap:DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue contextRef="From2020-10-012021-09-30_us-gaap_MeasurementInputPriceVolatilityMember">40%</us-gaap:DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue>
    <us-gaap:DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue contextRef="From2019-10-012020-09-30_us-gaap_MeasurementInputPriceVolatilityMember">40%</us-gaap:DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue>
    <us-gaap:DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue contextRef="From2020-10-012021-09-30_us-gaap_MeasurementInputRiskFreeInterestRateMember">0.3%</us-gaap:DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue>
    <us-gaap:DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue contextRef="From2019-10-012020-09-30_us-gaap_MeasurementInputRiskFreeInterestRateMember">1%</us-gaap:DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue>
    <us-gaap:DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue contextRef="From2020-10-012021-09-30_us-gaap_MeasurementInputExpectedTermMember">0.5-3.4</us-gaap:DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue>
    <us-gaap:DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue contextRef="From2019-10-012020-09-30_us-gaap_MeasurementInputExpectedTermMember">0.5-4.5</us-gaap:DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue>
    <us-gaap:CostMethodInvestments contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">327000</us-gaap:CostMethodInvestments>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2018-10-012019-09-30"
      decimals="0"
      unitRef="USD">1626000</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:ProceedsFromNotesPayable
      contextRef="From2020-10-012021-09-30_custom_UncollectibleAccountMember"
      decimals="0"
      unitRef="USD">101000</us-gaap:ProceedsFromNotesPayable>
    <us-gaap:ProceedsFromNotesPayable
      contextRef="From2019-10-012020-09-30_custom_UncollectibleAccountMember"
      decimals="0"
      unitRef="USD">134000</us-gaap:ProceedsFromNotesPayable>
    <us-gaap:InterestAndFeeIncomeOtherLoans
      contextRef="From2020-10-012021-09-30_custom_UncollectibleAccountMember"
      decimals="0"
      unitRef="USD">89000</us-gaap:InterestAndFeeIncomeOtherLoans>
    <us-gaap:InterestAndFeeIncomeOtherLoans
      contextRef="From2019-10-012020-09-30_custom_UncollectibleAccountMember"
      decimals="0"
      unitRef="USD">61000</us-gaap:InterestAndFeeIncomeOtherLoans>
    <ford:RecoveryOfBadDebtExpense
      contextRef="From2020-10-012021-09-30_custom_UncollectibleAccountMember"
      decimals="0"
      unitRef="USD">12000</ford:RecoveryOfBadDebtExpense>
    <ford:RecoveryOfBadDebtExpense
      contextRef="From2019-10-012020-09-30_custom_UncollectibleAccountMember"
      decimals="0"
      unitRef="USD">73000</ford:RecoveryOfBadDebtExpense>
    <us-gaap:OtherAssetImpairmentCharges
      contextRef="From2019-10-012020-09-30"
      decimals="0"
      unitRef="USD">327000</us-gaap:OtherAssetImpairmentCharges>
    <us-gaap:FairValueAssetsMeasuredOnRecurringAndNonrecurringBasisTableTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--FairValueAssetsMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zPScBfO9oAUj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Change in fair value of the cost )"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_8B0_zSKy05bBnMU4" style="display: none"&gt;Schedule of changes in fair value of the cost method investment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fair value measurement at reporting date using&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Quoted prices in active markets for identical assets&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Significant other observable inputs&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Significant unobservable inputs&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Balance&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;(Level 1)&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;(Level 2)&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;(Level 3)&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 48%"&gt;September 30, 2019&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20190930__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_z1Ht6NHPhyZ6" style="width: 10%; text-align: right" title="Fair value of investment"&gt;327,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_d0_c20190930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zNBUZcHbUxy5" style="width: 10%; text-align: right" title="Fair value of investment"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_c20190930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zUHpUlMNAiB8" style="width: 10%; text-align: right" title="Fair value of investment"&gt;327,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_d0_c20190930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zs8W3wjvlipe" style="width: 10%; text-align: right" title="Fair value of investment"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Impairment of cost method investment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--CostmethodInvestmentsOtherThanTemporaryImpairment_iN_pp0p0_di_c20191001__20200930__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zUiJ5GMEUaj6" style="text-align: right" title="Impairment of cost method investment"&gt;(327,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--CostmethodInvestmentsOtherThanTemporaryImpairment_iN_pp0p0_di0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zOH3l6uNe8Xd" style="text-align: right" title="Impairment of cost method investment"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--CostmethodInvestmentsOtherThanTemporaryImpairment_iN_pp0p0_di0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zDiT0JCjEfHf" style="text-align: right" title="Impairment of cost method investment"&gt;(327,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--CostmethodInvestmentsOtherThanTemporaryImpairment_iN_pp0p0_di0_c20191001__20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zDYPkzKTCtGe" style="text-align: right" title="Impairment of cost method investment"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;September 30, 2020&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_d0_c20200930__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zvNa0GRxr7oh" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of investment"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_d0_c20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_z7mNDWx61k55" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of investment"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_d0_c20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zLLLInToa9I" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of investment"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FinancialInstrumentsOwnedAtFairValue_iI_pp0p0_d0_c20200930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CostmethodInvestmentsMember_zEXNu6115T9" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of investment"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    <us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_80B_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_z9ICJtb0ksp2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 7&lt;/b&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &lt;b&gt;&lt;span id="xdx_820_zqAjexuWOmDe"&gt;ACCRUED
EXPENSES AND OTHER CURRENT LIABILITIES&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"&gt;Accrued expenses and other current liabilities
at September 30, 2021 and 2020 are as follows:&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zjh9jfKv8aOe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BB_zeSqwbddoE71" style="display: none"&gt;Schedule of accrued expenses and other accrued liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20210930_z1DwnvlC1RTk" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_499_20200930_zX3JEUeP2jc1" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--CompensatedAbsencesLiability_iI_pp0p0_maAPAALzphQ_z7n3yxjkBKQh" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;Paid time off&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;241,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;296,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_pp0p0_maAPAALzphQ_z5gQ4eWBxKXi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Other payroll-related liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;199,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;178,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AccountsPayableOtherCurrent_iI_pp0p0_maAPAALzphQ_zlFfeiYujTng" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;88,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;141,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_pp0p0_mtAPAALzphQ_zpjb1y9gNgZ3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;528,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;615,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"&gt;&#160;&lt;/p&gt;

</us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock>
    <us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zjh9jfKv8aOe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BB_zeSqwbddoE71" style="display: none"&gt;Schedule of accrued expenses and other accrued liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20210930_z1DwnvlC1RTk" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_499_20200930_zX3JEUeP2jc1" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--CompensatedAbsencesLiability_iI_pp0p0_maAPAALzphQ_z7n3yxjkBKQh" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;Paid time off&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;241,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;296,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_pp0p0_maAPAALzphQ_z5gQ4eWBxKXi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Other payroll-related liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;199,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;178,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AccountsPayableOtherCurrent_iI_pp0p0_maAPAALzphQ_zlFfeiYujTng" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;88,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;141,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_pp0p0_mtAPAALzphQ_zpjb1y9gNgZ3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;528,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;615,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock>
    <us-gaap:CompensatedAbsencesLiability contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">241000</us-gaap:CompensatedAbsencesLiability>
    <us-gaap:CompensatedAbsencesLiability contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">296000</us-gaap:CompensatedAbsencesLiability>
    <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">199000</us-gaap:EmployeeRelatedLiabilitiesCurrent>
    <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">178000</us-gaap:EmployeeRelatedLiabilitiesCurrent>
    <us-gaap:AccountsPayableOtherCurrent contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">88000</us-gaap:AccountsPayableOtherCurrent>
    <us-gaap:AccountsPayableOtherCurrent contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">141000</us-gaap:AccountsPayableOtherCurrent>
    <us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">528000</us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent>
    <us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">615000</us-gaap:AccountsPayableAndAccruedLiabilitiesCurrent>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_80C_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zdH2IGv3Mxg7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 8&lt;/b&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &lt;b&gt;&lt;span id="xdx_828_z6C76yu7vYvi"&gt;SHAREHOLDERS&#x2019;
EQUITY&lt;/span&gt;&lt;/b&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Anti-Takeover Provisions&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;Shareholder Rights Plan&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;On April 26, 2013, the Board
of Directors (the "Board") adopted a Shareholder Rights Plan, as set forth in the Rights Agreement between the Company and American
Stock Transfer &amp;amp; Trust Company, LLC, as Rights Agent. Pursuant to the Rights Agreement, the Board declared a dividend distribution
of one Right (a "Right") for each outstanding share of Company Common Stock, par value $0.01 per share (the "Common Stock")
to shareholders of record at the close of business on May 6, 2013, which date will be the record date, and for each share of Common Stock
issued (including shares distributed from treasury) by the Company thereafter and prior to the Distribution Date (as described below and
defined in the Rights Agreement). Each Right entitles the registered holder, subject to the terms of the Rights Agreement, to purchase
from the Company one one-thousandth of a share of Series A Participating Preferred Stock, $0.01 par value per share (the "Series
A Preferred Stock"), at an exercise price of $4.00 per one one-thousandth of a share of Series A Preferred Stock, subject to adjustment.&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&#160;&lt;/p&gt;















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Initially, no separate Rights
certificates will be distributed and instead the Rights will attach to all certificates representing shares of outstanding Common Stock.
Subject to certain exceptions specified in the Rights Agreement, the Rights will separate from the Common Stock and become exercisable
on the distribution date (the "Distribution Date"), which will occur on the earlier of (i) the 10th business day (or such later
date as may be determined by the Board) after the public announcement that an Acquiring Person (as defined in the Rights Agreement) has
acquired beneficial ownership of 20% or more of the Common Stock then outstanding; or (ii) the 10th business day (or such later date as
may be determined by the Board) after a person or group announces a tender or exchange offer that would result in a person or group of
affiliated and associated persons beneficially owning 20% or more of the Common Stock then outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;&#x201c;Blank Check&#x201d; Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company is authorized
to issue up to &lt;span id="xdx_902_eus-gaap--PreferredStockSharesAuthorized_c20210930__us-gaap--StatementClassOfStockAxis__custom--BlankCheckPrefStockMember_pdd" title="Shares authorized for issuance"&gt;4,000,000&lt;/span&gt; shares of "blank check" preferred stock. The Board has the authority and discretion, without shareholder
approval, to issue preferred stock in one or more series for any consideration it deems appropriate, and to fix the relative rights and
preferences thereof including their redemption, dividend and conversion rights. Of these shares, &lt;span id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_c20210930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_pdd" title="Shares authorized for issuance"&gt;100,000&lt;/span&gt; shares have been authorized
as the Series A Participating Preferred Stock. There were no shares of preferred stock issued or outstanding at September 30, 2021 or
2020.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Warrants&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;At September 30, 2021, the
Company had &lt;span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightOutstanding_c20210930_pdd" title="Warrants outstanding"&gt;&lt;span id="xdx_909_ecustom--WarrantsExercisable_c20210930_pdd" title="Warrants exercisable"&gt;151,000&lt;/span&gt;&lt;/span&gt; warrants outstanding and exercisable. The warrants have exercise prices ranging from $1.75 to $1.84 per share and
have a weighted average exercise price of $1.80 per share. At September 30, 2021, 76,000 of these warrants have a remaining life of &lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20201001__20210930__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_zUqoPWcD40wf" title="Warrants remaining life"&gt;2.3&lt;/span&gt;
years and 75,000 warrants have an expiration date &lt;span id="xdx_904_ecustom--WarrantExpirationTerms_c20201001__20210930__us-gaap--DerivativeInstrumentRiskAxis__custom--Warrants2Member" title="Warrant expiration terms"&gt;90 days after a registration statement registering common stock (other than pursuant
to an employee benefit plan) is declared effective&lt;/span&gt; by the Securities and Exchange Commission.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Other Activity&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In Fiscal 2020, the Company
issued &lt;span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20191001__20200930__dei--LegalEntityAxis__custom--KablooeMember_zwjz0YacviT6" title="Number of common stock issued"&gt;300,000&lt;/span&gt; shares of its common stock in connection with the Kablooe acquisition (see Note 3) and in Fiscal 2021 and Fiscal 2020,
issued &lt;span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" title="Number of options exercised"&gt;177,000&lt;/span&gt; and &lt;span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" title="Number of options exercised"&gt;50,000&lt;/span&gt; shares, respectively, of its common stock pursuant to the exercise of stock options (see Note 9).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2021-09-30_custom_BlankCheckPrefStockMember"
      decimals="INF"
      unitRef="Shares">4000000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2021-09-30_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      unitRef="Shares">100000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2021-09-30" decimals="INF" unitRef="Shares">151000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <ford:WarrantsExercisable contextRef="AsOf2021-09-30" decimals="INF" unitRef="Shares">151000</ford:WarrantsExercisable>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms contextRef="From2020-10-012021-09-30_custom_WarrantsMember">P2Y3M18D</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms>
    <ford:WarrantExpirationTerms contextRef="From2020-10-012021-09-30_custom_Warrants2Member">90 days after a registration statement registering common stock (other than pursuant
to an employee benefit plan) is declared effective</ford:WarrantExpirationTerms>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2019-10-012020-09-30_custom_KablooeMember"
      decimals="INF"
      unitRef="Shares">300000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2020-10-012021-09-30_us-gaap_StockOptionMember"
      decimals="INF"
      unitRef="Shares">177000</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2019-10-012020-09-30_us-gaap_StockOptionMember"
      decimals="INF"
      unitRef="Shares">50000</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_801_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zghsPS3vDId" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;NOTE 9&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;span id="xdx_82B_zgovg6erYg9h"&gt;
SHARE-BASED COMPENSATION&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;2021 Equity Incentive Plan&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In February 2021, shareholders
of the Company approved the 2021 Equity Incentive Plan (the &#x201c;2021 Plan&#x201d;), which is administered by the Compensation Committee
of the Board of Directors and authorizes &lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20210930__us-gaap--PlanNameAxis__custom--N2021EquityIncentivePlanMember_zyS7yypOf512" title="Number of Shares Authorized"&gt;1,291,000&lt;/span&gt; shares of common stock for grants of various types of equity awards to officers, directors,
employees and consultants. Upon approval of the 2021 Plan, no additional awards were granted under the 2011 Long Term Incentive Plan (the
&#x201c;2011 Plan&#x201d;), which expired according to its terms in March 2021. Shares authorized under the 2021 Plan include 1,000,000
new shares and 291,000 shares that remained available under the 2011 Plan. Awards which are forfeited or expire are eligible for regrant
under the 2021 Plan. The exercise prices of stock options granted may not be less than the fair market value of the common stock as quoted
on the Nasdaq stock market on the grant date and the expiration date of option awards may not exceed 10 years. At September 30, 2021,
there were &lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20210930__us-gaap--PlanNameAxis__custom--N2021EquityIncentivePlanMember_z3MjhCYFQv48" title="Shares available for grant"&gt;1,291,000&lt;/span&gt; shares of common stock available for grants of equity awards under the 2021 Plan.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;2011 Long Term Incentive Plan&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In March 2011, shareholders
of the Company approved the 2011 Plan, which originally authorized 850,000 shares of common stock for grants of various types of equity
awards to officers, directors, employees, consultants, and independent contractors. In February 2018, the shareholders of the Company
approved an amendment to the 2011 Plan to increase the aggregate number of shares of the Company's common stock authorized for issuance
under the 2011 Plan by 1,000,000 shares of common stock, from 850,000 shares of common stock to &lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_c20210930__us-gaap--PlanNameAxis__custom--Plan2011Member_pdd" title="Shares authorized for issuance"&gt;1,850,000&lt;/span&gt; shares of common stock. Forfeited
awards were eligible for re-grant under the 2011 Plan. The exercise prices of stock options granted may not be less than the fair market
value of the common stock as quoted at the close on the Nasdaq Stock Market on the grant date. The Compensation Committee administered
the 2011 Plan. Options generally expire five to ten years after the date of grant. Upon approval of the 2021 Plan, no additional awards
were granted under the 2011 Plan, which expired according to its terms in March 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Stock Options&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The fair value of each option
award is estimated on the date of grant using the Black-Scholes option pricing model that uses the assumptions in the following table.
The expected term represents the period over which the stock option awards are expected to be outstanding. The Company utilizes the simplified
method to develop an estimate of the expected term of &#x201c;plain vanilla&#x201d; option grants. The expected volatility used is based
on the historical price of the Company&#x2019;s stock over the most recent period commensurate with the expected term of the award. The
risk-free interest rate used is based on the implied yield of U.S. Treasury zero-coupon issues with a remaining term equivalent to the
award&#x2019;s expected term. The Company historically has not paid any dividends on its common stock and had no intention to do so on
the date the share-based awards were granted. The Company accounts for forfeitures in the period they occur.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In applying the Black-Scholes
option pricing model to options granted, the Company used the following assumptions:&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_znCHBWVrzwUg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - SHARE-BASED COMPENSATION (Details - Assumptions)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BB_zfa6gOWTJQD" style="display: none"&gt;Assumptions used for options&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Fiscal 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;Expected term (years)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;&#160;&lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedTermSimplifiedMethod_c20191001__20200930" title="Expected term (years)"&gt;2.5-3.0&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Expected volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_dp0_c20201001__20210930_z2hpA4Ws65C" style="text-align: right" title="Expected volatility"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_dp_c20191001__20200930_zDWlh2eCOqqb" title="Expected volatility minimum"&gt;65&lt;/span&gt;%-&lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_dp_c20191001__20200930_zGJKnP3Omlj9" title="Expected volatility maximum"&gt;79&lt;/span&gt;%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Risk free interest rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp0_c20201001__20210930_zPiGCfzNG7Nj" style="text-align: right" title="Risk free interest rate"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_dp_c20191001__20200930_zPTRmWLfmaMh" title="Risk free interest rate minimum"&gt;0.15&lt;/span&gt;%-&lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_dp_c20191001__20200930_z8FfG3Xh9S26" title="Risk free interest rate maximum"&gt;1.39&lt;/span&gt;%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Expected dividends&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionValuationMethodExpectedDividendRate_dp0_c20201001__20210930_z9a7XBX0DIa9" style="text-align: right" title="Expected dividends"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionValuationMethodExpectedDividendRate_dp0_c20191001__20200930_zkSDXGCU7af7" style="text-align: right" title="Expected dividends"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"/&gt;

&lt;p id="xdx_8A8_zopON9Ds4nse" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company made no grants
of stock options or other equity awards in Fiscal 2021. In Fiscal 2020, the Company made the following option grants:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 48px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="font: 10pt Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Options to non-employee directors to purchase an aggregate of &lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__custom--DirectorsMember__us-gaap--VestingAxis__custom--FiveYearOptionsMember_pdd" title="Options granted"&gt;248,019&lt;/span&gt; shares of its common stock at an exercise price of $&lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__custom--DirectorsMember__us-gaap--VestingAxis__custom--FiveYearOptionsMember_pdd" title="Options granted exercise price"&gt;1.13&lt;/span&gt; per share. The options were granted in February 2020, vested &lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__custom--DirectorsMember__us-gaap--VestingAxis__custom--FiveYearOptionsMember" title="Options vesting period"&gt;one year&lt;/span&gt; from the date of grant, expire five years from the date of grant and had an aggregate grant date fair value of $&lt;span id="xdx_90D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedInPeriodFairValue_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__custom--DirectorsMember__us-gaap--VestingAxis__custom--FiveYearOptionsMember_pp0p0" title="Options grant date fair value"&gt;145,000&lt;/span&gt;, which was recognized ratably over the vesting period.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 48px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="font: 10pt Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Options to its Chief Executive Officer to purchase &lt;span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__srt--ChiefExecutiveOfficerMember__us-gaap--VestingAxis__custom--FiveYearOptionsMember_pdd" title="Options granted"&gt;180,395&lt;/span&gt; shares of its common stock at an exercise price of $&lt;span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__srt--ChiefExecutiveOfficerMember__us-gaap--VestingAxis__custom--FiveYearOptionsMember_pdd" title="Options granted exercise price"&gt;1.40&lt;/span&gt; per share. These options were granted in September 2020, vested immediately, expire five years from the date of grant and had an aggregate grant date fair value of $&lt;span id="xdx_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedInPeriodFairValue_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__srt--ChiefExecutiveOfficerMember__us-gaap--VestingAxis__custom--FiveYearOptionsMember_pp0p0" title="Options grant date fair value"&gt;100,000&lt;/span&gt;, which was fully recognized on the date of grant.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 48px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="font: 10pt Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Options to an employee to purchase &lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__custom--EmployeesMember__us-gaap--VestingAxis__custom--FiveYearOptionsMember_pdd" title="Options granted"&gt;27,329&lt;/span&gt; shares of its common stock at an exercise price of $&lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__custom--EmployeesMember__us-gaap--VestingAxis__custom--FiveYearOptionsMember_pdd" title="Options granted exercise price"&gt;1.42&lt;/span&gt; per share. These options were granted in August 2020, vest ratably over &lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__custom--EmployeesMember__us-gaap--VestingAxis__custom--FiveYearOptionsMember" title="Options vesting period"&gt;two years&lt;/span&gt;, expire five years from the date of grant and had an aggregate grant date fair value of $&lt;span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedInPeriodFairValue_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__custom--EmployeesMember__us-gaap--VestingAxis__custom--FiveYearOptionsMember_pp0p0" title="Options grant date fair value"&gt;20,000&lt;/span&gt;, which is being recognized ratably over the vesting period.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The options granted
during Fiscal 2020 had a weighted average grant date fair value of $&lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" title="Weighted average grant date value per share"&gt;0.58&lt;/span&gt;
per share. The Company recognized compensation expense for stock option awards of $&lt;span id="xdx_90B_eus-gaap--ShareBasedCompensation_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pp0p0" title="Share based compensation expense"&gt;69,000&lt;/span&gt;
and $&lt;span id="xdx_903_eus-gaap--ShareBasedCompensation_pp0p0_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zJ0MPlWziyf" title="Share based compensation expense"&gt;245,000&lt;/span&gt;
during Fiscal 2021 and Fiscal 2020, respectively, in its consolidated statements of operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;During Fiscal 2021 and 2020,
respectively, the Company issued &lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zFYnIaMmXvZ7" title="Number of options exercised"&gt;177,000&lt;/span&gt; and &lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zXX4PkNeewH1" title="Number of options exercised"&gt;50,000&lt;/span&gt; shares of its common stock pursuant to the exercise of stock options for aggregate
cash proceeds of $&lt;span id="xdx_90D_eus-gaap--ProceedsFromStockOptionsExercised_pp0p0_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zp5L7jvN6oa" title="Proceeds from options exercised"&gt;268,000&lt;/span&gt; and $&lt;span id="xdx_90E_eus-gaap--ProceedsFromStockOptionsExercised_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pp0p0" title="Proceeds from options exercised"&gt;32,000&lt;/span&gt;, which had an aggregate intrinsic value of $&lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pp0p0" title="Intrinsic value of options exercised"&gt;306,000&lt;/span&gt; and $&lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_c20191001__20200930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pp0p0" title="Intrinsic value of options exercised"&gt;33,000&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;At September 30, 2021, there
was $&lt;span id="xdx_900_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_c20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__us-gaap--VestingAxis__custom--NonVestedOptionsMember_pp0p0" title="Unrecognized compensation cost"&gt;4,000 &lt;/span&gt;of unrecognized compensation cost related to nonvested stock option awards that is expected to be recognized over a weighted
average period of &lt;span id="xdx_90E_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__us-gaap--VestingAxis__custom--NonVestedOptionsMember_znKGNwWKGpE2" title="Unrecognized compensation cost weighted average vesting period"&gt;0.9&lt;/span&gt; years.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The following table summarizes
stock option activity during Fiscal 2021:&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zWBhB90bQIc2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SHARE-BASED COMPENSATION (Details - Option activity)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;&lt;span id="xdx_8BD_zojKf1JXy0of" style="display: none"&gt;Schedule of stock option activity&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Weighted&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Weighted&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Average&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Average&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Aggregate&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Number of&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Exercise&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Remaining&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Intrinsic&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Options&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Price&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Life (Yrs.)&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Value&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 40%"&gt;Outstanding at September 30, 2020&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zhfJwryP3Eeb" style="width: 12%; text-align: right" title="Shares, Outstanding at Beginning"&gt;1,138,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zskioC9KlREd" style="width: 12%; text-align: right" title="Weighted average exercise price, Outstanding at Beginning"&gt;1.49&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_dp0_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zS1L6vruk3Kc" style="text-align: right" title="Shares, Granted"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Weighted average exercise price, Granted"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1000"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zuDQFPx3dih1" style="text-align: right" title="Shares, Exercised"&gt;(177,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Weighted average exercise price, Exercised"&gt;1.51&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Forfeited&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zASBCecE281d" style="text-align: right" title="Shares, Forfeited"&gt;(1,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Weighted average exercise price, Forfeited"&gt;1.67&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1pt"&gt;Expired&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zvowmQEWyeOa" style="border-bottom: Black 1pt solid; text-align: right" title="Shares, Expired"&gt;(32,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Weighted average exercise price, Expired"&gt;3.30&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Outstanding at September 30, 2021&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zAEZQm3kuSwc" style="border-bottom: Black 2.5pt double; text-align: right" title="Shares, Outstanding at Ending"&gt;928,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z8tymSMIP0h3" style="text-align: right" title="Weighted average exercise price, Outstanding at Ending"&gt;1.43&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zO4mAHA0dPj3" title="Weighted average remaining contractual term (Years), Outstanding"&gt;2.8&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_c20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, Outstanding"&gt;895,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Exercisable at September 30, 2021&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Shares, Exercisable"&gt;915,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Weighted average exercise price, Exercisable"&gt;1.43&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zvUefvpcCYu1" title="Weighted average remaining contractual term (Years), Exercisable"&gt;2.8&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_c20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, Exercisable"&gt;881,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A5_zt19SLeT9mo4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Options outstanding at September
30, 2021 have an exercise price between $&lt;span id="xdx_900_eus-gaap--StockOptionExercisePriceDecrease_c20201001__20210930__srt--RangeAxis__srt--MinimumMember_zOwNbGR2I5pf" title="Option exercise price"&gt;1.13&lt;/span&gt; and $&lt;span id="xdx_900_eus-gaap--StockOptionExercisePriceDecrease_c20201001__20210930__srt--RangeAxis__srt--MaximumMember_z5EZrnUOfGtl" title="Option exercise price"&gt;1.67&lt;/span&gt; per share. &#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
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      contextRef="AsOf2021-09-30_custom_N2021EquityIncentivePlanMember"
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      unitRef="Shares">1291000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
      contextRef="AsOf2021-09-30_custom_N2021EquityIncentivePlanMember"
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      unitRef="Shares">1291000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant>
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      contextRef="AsOf2021-09-30_custom_Plan2011Member"
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  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BB_zfa6gOWTJQD" style="display: none"&gt;Assumptions used for options&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Fiscal 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;Expected term (years)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;&#160;&lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedTermSimplifiedMethod_c20191001__20200930" title="Expected term (years)"&gt;2.5-3.0&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Expected volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_dp0_c20201001__20210930_z2hpA4Ws65C" style="text-align: right" title="Expected volatility"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_dp_c20191001__20200930_zDWlh2eCOqqb" title="Expected volatility minimum"&gt;65&lt;/span&gt;%-&lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_dp_c20191001__20200930_zGJKnP3Omlj9" title="Expected volatility maximum"&gt;79&lt;/span&gt;%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Risk free interest rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp0_c20201001__20210930_zPiGCfzNG7Nj" style="text-align: right" title="Risk free interest rate"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_dp_c20191001__20200930_zPTRmWLfmaMh" title="Risk free interest rate minimum"&gt;0.15&lt;/span&gt;%-&lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_dp_c20191001__20200930_z8FfG3Xh9S26" title="Risk free interest rate maximum"&gt;1.39&lt;/span&gt;%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Expected dividends&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionValuationMethodExpectedDividendRate_dp0_c20201001__20210930_z9a7XBX0DIa9" style="text-align: right" title="Expected dividends"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedGoodsAndNonemployeeServicesTransactionValuationMethodExpectedDividendRate_dp0_c20191001__20200930_zkSDXGCU7af7" style="text-align: right" title="Expected dividends"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"/&gt;

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      contextRef="From2019-10-012020-09-30"
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      contextRef="From2019-10-012020-09-30_us-gaap_StockOptionMember_custom_DirectorsMember_custom_FiveYearOptionsMember"
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      contextRef="From2019-10-012020-09-30_us-gaap_StockOptionMember_srt_ChiefExecutiveOfficerMember_custom_FiveYearOptionsMember"
      decimals="INF"
      unitRef="USDPShares">1.40</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
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    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zWBhB90bQIc2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SHARE-BASED COMPENSATION (Details - Option activity)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;&lt;span id="xdx_8BD_zojKf1JXy0of" style="display: none"&gt;Schedule of stock option activity&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Weighted&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Weighted&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Average&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Average&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Aggregate&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Number of&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Exercise&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Remaining&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Intrinsic&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Options&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Price&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Life (Yrs.)&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Value&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 40%"&gt;Outstanding at September 30, 2020&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zhfJwryP3Eeb" style="width: 12%; text-align: right" title="Shares, Outstanding at Beginning"&gt;1,138,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zskioC9KlREd" style="width: 12%; text-align: right" title="Weighted average exercise price, Outstanding at Beginning"&gt;1.49&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_dp0_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zS1L6vruk3Kc" style="text-align: right" title="Shares, Granted"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Weighted average exercise price, Granted"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1000"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zuDQFPx3dih1" style="text-align: right" title="Shares, Exercised"&gt;(177,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Weighted average exercise price, Exercised"&gt;1.51&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Forfeited&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zASBCecE281d" style="text-align: right" title="Shares, Forfeited"&gt;(1,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Weighted average exercise price, Forfeited"&gt;1.67&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1pt"&gt;Expired&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zvowmQEWyeOa" style="border-bottom: Black 1pt solid; text-align: right" title="Shares, Expired"&gt;(32,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Weighted average exercise price, Expired"&gt;3.30&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Outstanding at September 30, 2021&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zAEZQm3kuSwc" style="border-bottom: Black 2.5pt double; text-align: right" title="Shares, Outstanding at Ending"&gt;928,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z8tymSMIP0h3" style="text-align: right" title="Weighted average exercise price, Outstanding at Ending"&gt;1.43&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zO4mAHA0dPj3" title="Weighted average remaining contractual term (Years), Outstanding"&gt;2.8&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_c20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, Outstanding"&gt;895,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Exercisable at September 30, 2021&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Shares, Exercisable"&gt;915,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Weighted average exercise price, Exercisable"&gt;1.43&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zvUefvpcCYu1" title="Weighted average remaining contractual term (Years), Exercisable"&gt;2.8&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_c20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, Exercisable"&gt;881,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


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    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_809_eus-gaap--IncomeTaxDisclosureTextBlock_zBN6rQmjwphd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 10&lt;/b&gt;&#160;&lt;b&gt;&#160;&#160;&#160;&#160;&lt;span id="xdx_829_z1tM1Nh7iOzi"&gt; INCOME TAXES&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The following table summarizes
the Company&#x2019;s consolidated provision/(benefit) for U.S. federal, state and foreign taxes on income:&#160;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zAWoTzXDIpih" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - INCOME TAXES (Details - Tax provision)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;&lt;span id="xdx_8B0_ziuFpTHbNR96" style="display: none"&gt;Schedule of income tax provision&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--CurrentFederalStateAndLocalTaxExpenseBenefitAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;Current:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 58%; padding-left: 10pt"&gt;Federal&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--CurrentFederalTaxExpenseBenefit_d0_c20201001__20210930_zHbPU837omfh" style="width: 18%; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--CurrentFederalTaxExpenseBenefit_d0_c20191001__20200930_zUOBqHtxSsF9" style="width: 18%; text-align: right"&gt;(4,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-left: 10pt"&gt;State&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_d0_c20201001__20210930_zV0SnsydcPq5" style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_d0_c20191001__20200930_zxIRfVYnxbIj" style="text-align: right"&gt;13,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Foreign&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--CurrentForeignTaxExpenseBenefit_d0_c20201001__20210930_zePhiCkthd1e" style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--CurrentForeignTaxExpenseBenefit_d0_c20191001__20200930_zggbC8ObgHX6" style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DeferredIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Deferred:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_c20201001__20210930_zCsU9Z3RKCLi" style="text-align: right"&gt;(506,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_c20191001__20200930_zOQwlmtw2aBb" style="text-align: right"&gt;414,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;State&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_c20201001__20210930_zBpBDMDy7Fz" style="text-align: right"&gt;(47,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_c20191001__20200930_zhfAIkFUOa5j" style="text-align: right"&gt;82,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 10pt"&gt;Foreign&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_c20201001__20210930_zTqaVwG0I463" style="border-bottom: Black 1pt solid; text-align: right"&gt;(146,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_c20191001__20200930_zNXtZXkH4QR1" style="border-bottom: Black 1pt solid; text-align: right"&gt;283,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;b style="display: none"&gt;Total deferred income tax expense&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20201001__20210930_zOO3MFpKiwBg" style="text-align: right"&gt;(699,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20191001__20200930_zcKNvpbeBwE8" style="text-align: right"&gt;788,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Change in valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20201001__20210930_zkIS8S8pAmf6" style="border-bottom: Black 1pt solid; text-align: right"&gt;699,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20191001__20200930_zrF11qPYZ9jk" style="border-bottom: Black 1pt solid; text-align: right"&gt;(779,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Income tax provision/(benefit)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--IncomeTaxExpenseBenefit_d0_c20201001__20210930_zOmp3TowBYR6" style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--IncomeTaxExpenseBenefit_d0xL_c20191001__20200930_zLp5BIezpSr3" style="border-bottom: Black 2.5pt double; text-align: right" title="::XDX::9167"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1056"&gt;9,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A9_zjb9RapjL9Nb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;













&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The deferred tax provision/(benefit)
is the change in the deferred tax assets and liabilities representing the tax consequences of changes in the amounts of temporary differences,
net operating loss carryforwards and changes in tax rates during the fiscal year. The Company&#x2019;s deferred tax assets and liabilities
are comprised of the following:&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zx2copQkvhI5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred tax)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;&lt;span id="xdx_8B6_zBGoMr7lTCc8" style="display: none"&gt;Schedule of deferred income taxes&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20210930_z5nou7Y9SL3c" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_491_20200930" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGrossAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Deferred tax assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_pp0p0_maDTAGzo8G_zz3mfcM7Pwk7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 58%; text-align: left; padding-left: 10pt"&gt;Net operating losses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;2,093,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;1,812,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits_i01I_pp0p0_maDTAGzo8G_zY6KnnzcQELe" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Share-based compensation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;175,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;180,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--DeferredTaxAssetsInventory_i01I_pp0p0_maDTAGzo8G_zo569CNC1m91" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Excess tax over book basis in inventory&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;43,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther_i01I_pp0p0_maDTAGzo8G_z0iDtlg61sX8" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Reserves and other allowances&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;569,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;155,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsOther_i01I_pp0p0_maDTAGzo8G_zRcPHUYtrUqb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Accrued compensation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;70,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_i01I_pp0p0_d0_maDTAGzo8G_zUpzZOj0gnLl" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Depreciation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;31,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--DeferredTaxAssetsInterestExpenseLimitation_i01I_pp0p0_d0_maDTAGzo8G_z62dvPRYPTw7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Interest expense limitation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--DeferredTaxAssetsOtherItems_i01I_pp0p0_maDTAGzo8G_zSPOhPhCM9ti" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt"&gt;Other items&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;16,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;21,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DeferredTaxAssetsGross_i01TI_pp0p0_mtDTAGzo8G_maDTALNzaPe_zhloRcbMsJ1k" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Total deferred tax assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;2,951,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;2,289,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Deferred tax liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--DeferredTaxLiabilitiesDepreciation_i01NI_di0_maDTLzQVf_zP1R5lOl3Kwb" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Depreciation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(18,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--DeferredTaxLiabilitiesPrepaidExpenses_i01NI_pp0p0_di_maDTLzQVf_zXt0ggvhTx78" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Prepaid expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(131,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(58,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--DeferredTaxLiabilitiesGoodwillAndIntangibleAssets_i01NI_pp0p0_di_maDTLzQVf_zFYBcoPk4qTe" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Intangible assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(216,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(245,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--DeferredTaxLiabilitiesOther_i01NI_pp0p0_di0_maDTLzQVf_zvNdXm81tXSh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt"&gt;481 Election (IPS)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(99,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--DeferredTaxLiabilities_iNTI_pp0p0_di_mtDTLzQVf_msDTALNzaPe_zletTaxpalD2" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Total deferred tax liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(365,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(402,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzaPe_zp0HN6vwj1Kj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(2,586,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(1,887,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_d0_mtDTALNzaPe_zkeSdch8Q2Vi" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Net deferred tax assets&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A3_zfvOa6AUwrl2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company recorded a provision
for income taxes which includes net expense of $0 and $9,000 in Fiscal 2021 and 2020, respectively. The Fiscal 2020 net expense of $9,000
includes state income tax expenses of $13,000, partially offset by a $4,000 refund of the remaining unused balance of alternative minimum
tax (&#x201c;AMT&#x201d;) credits. Under the Tax Cuts and Jobs Act of 2017, AMT was repealed. The tax code in turn provided for a refund
of the tax credits that existed on December 31, 2017 at a 50% rate in tax years 2018, 2019 and 2020, with any remaining credits being
fully refundable in 2021. The CARES Act allowed corporations to immediately claim unused AMT credits on their 2019 tax return. State income
tax expense was the result of taxable income in states where net operating loss carryforwards (&#x201c;NOLs&#x201d;) were not available.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;At September 30, 2021,
the Company had available net NOLs for U.S. federal income tax purposes of $&lt;span id="xdx_900_eus-gaap--OperatingLossCarryforwards_iI_pp0p0_c20210930__us-gaap--IncomeTaxAuthorityAxis__custom--StateMember_zRoyxRv162l4" title="Net operating loss carryforward"&gt;7,220,000
and NOLs for state income tax purposes of $1,000,000&lt;/span&gt;. NOLs generated prior to 2018 expire beginning in 2031 while NOLs generated after
2018 have an indefinite carryforward period. The NOLs result in a deferred tax asset with respect to U.S. federal income taxes of
$&lt;span id="xdx_90E_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_c20210930__us-gaap--IncomeTaxAuthorityAxis__custom--FederalMember_pp0p0" title="Deferred tax assets"&gt;1,790,000&lt;/span&gt;.
In addition, at September 30, 2021, the Company had available NOLs for foreign income tax purposes of $&lt;span id="xdx_909_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_c20210930__us-gaap--IncomeTaxAuthorityAxis__custom--ForeignTaxMember_pp0p0" title="Foreign operating loss carryforward"&gt;1,427,000&lt;/span&gt;,
resulting in a deferred tax asset of $&lt;span id="xdx_905_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_c20210930__us-gaap--IncomeTaxAuthorityAxis__custom--ForeignTaxMember_pp0p0" title="Deferred tax assets"&gt;260,000&lt;/span&gt;,
expiring through 2024. Total net deferred tax assets, before valuation allowance, were $2,586,000 and $1,887,000 at September 30,
2021 and 2020, respectively. Undistributed earnings of the Company's foreign subsidiaries are considered permanently reinvested;
therefore, in accordance with U.S. GAAP, no provision for U.S. federal and state income taxes would result. In Fiscal 2021, Forward
Switzerland had a net loss for tax purposes of $&lt;span id="xdx_903_eus-gaap--ProfitLoss_c20201001__20210930__dei--LegalEntityAxis__custom--ForwardSwitzMember_pp0p0" title="Net income"&gt;25,000&lt;/span&gt;
and Forward UK had net income for tax purposes of $&lt;span id="xdx_90C_eus-gaap--ProfitLoss_c20201001__20210930__dei--LegalEntityAxis__custom--ForwardUKMember_pp0p0" title="Net income"&gt;10,000&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;At September 30, 2021, as
part of its periodic evaluation of the necessity to maintain a valuation allowance against its deferred tax assets, and after consideration
of all factors, including, among others, projections of future taxable income, current year NOL utilization and the extent of the Company's
cumulative losses in recent years, the Company determined that, on a more likely than not basis, it would not be able to use remaining
deferred tax assets, except with respect to the U.S. federal income taxes in the event the Company elects to effect repatriation of certain
foreign source income of Forward Switzerland, which income is currently considered to be permanently reinvested and for which no U.S.
tax liability has been accrued. Accordingly, the Company has determined to maintain a full valuation allowance against its net deferred
tax assets. At September 30, 2021 and 2020, the valuation allowance was $2,586,000 and $1,887,000, respectively. In the future, the utilization
of the Company's NOLs may be subject to certain change of control limitations. If the Company determines that it will be able to use some
or all of its deferred tax assets in a future reporting period, the adjustment to reduce or eliminate the valuation allowance would reduce
its income tax expense and increase after-tax income.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The significant elements
contributing to the difference between the U.S. federal statutory tax rate and the Company&#x2019;s effective tax rate are as follows:&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zXe4XU5JZb3a" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - INCOME TAXES (Details - Tax reconciliation)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BF_zqyxtMRl8J2" style="display: none"&gt;Reconciliation of effective tax rate&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;U.S. federal statutory rate&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_c20201001__20210930_pdd" style="width: 18%; text-align: right" title="U.S. federal statutory rate"&gt;21.0%&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_c20191001__20200930_pdd" style="width: 18%; text-align: right" title="U.S. federal statutory rate"&gt;21.0%&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;State tax rate, net of federal benefit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_c20201001__20210930_pdd" style="text-align: right" title="State tax rate, net of federal benefit"&gt;(8.3%&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_c20191001__20200930_pdd" style="text-align: right" title="State tax rate, net of federal benefit"&gt;(1.9%&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Foreign rate differential&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_c20201001__20210930_pdd" style="text-align: right" title="Foreign rate differential"&gt;(2.6%&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_c20191001__20200930_pdd" style="text-align: right" title="Foreign rate differential"&gt;(14.9%&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Tax return to provision adjustments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_c20201001__20210930_pdd" style="text-align: right" title="Other"&gt;(78.8%&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_c20191001__20200930_pdd" style="text-align: right" title="Other"&gt;(12.7%&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Effect of state tax rate change&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_c20201001__20210930_pdd" style="text-align: right" title="Effect of state tax rate change"&gt;(7.8%&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_c20191001__20200930_pdd" style="text-align: right" title="Effect of state tax rate change"&gt;1.5%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Change in valuation allowance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20201001__20210930_pdd" style="text-align: right" title="Change in valuation allowance"&gt;129.9%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20191001__20200930_pdd" style="text-align: right" title="Change in valuation allowance"&gt;41.1%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;State income taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal_c20201001__20210930_pdd" style="text-align: right" title="State income taxes"&gt;0.0%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal_c20191001__20200930_pdd" style="text-align: right" title="State income taxes"&gt;(0.7%&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Permanent differences&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_c20201001__20210930_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Permanent differences"&gt;(53.4%&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_c20191001__20200930_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Permanent differences"&gt;(33.9%&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Effective tax rate&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20201001__20210930_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective tax rate"&gt;0.0%&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20191001__20200930_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective tax rate"&gt;(0.5%&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8AF_zDqJbQ6GFSma" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In December 2020, the Company
received approval of its application for forgiveness of its note payable related to the Paycheck Protection Program (the &#x201c;PPP loan&#x201d;)
in the aggregate principal amount of $&lt;span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_c20201231__us-gaap--LongtermDebtTypeAxis__custom--PPPLoanMember_zFacTkDdpl56" title="Principal amount"&gt;1,357,000&lt;/span&gt;, which will not be recognized as taxable income pursuant to the CARES Act. Pursuant to
the Consolidated Appropriations Act, 2021, which was enacted by Congress and signed into law by the President on December 27, 2020, all
expenses utilizing funds from PPP loans will be deductible against taxable income.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;At September 30, 2021 and
2020, the Company had not accrued any interest or penalties related to uncertain tax positions. It is the Company's policy to recognize
interest and/or penalties, if any, related to income tax matters in income tax expense in the consolidated statements of operations. For
the periods presented in the accompanying consolidated statements of operations, no material income tax related interest or penalties
were assessed or recorded. All fiscal years prior to the fiscal year ended September 30, 2018 are closed to federal and state examination.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zAWoTzXDIpih" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - INCOME TAXES (Details - Tax provision)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;&lt;span id="xdx_8B0_ziuFpTHbNR96" style="display: none"&gt;Schedule of income tax provision&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--CurrentFederalStateAndLocalTaxExpenseBenefitAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;Current:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 58%; padding-left: 10pt"&gt;Federal&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--CurrentFederalTaxExpenseBenefit_d0_c20201001__20210930_zHbPU837omfh" style="width: 18%; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--CurrentFederalTaxExpenseBenefit_d0_c20191001__20200930_zUOBqHtxSsF9" style="width: 18%; text-align: right"&gt;(4,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-left: 10pt"&gt;State&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_d0_c20201001__20210930_zV0SnsydcPq5" style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_d0_c20191001__20200930_zxIRfVYnxbIj" style="text-align: right"&gt;13,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Foreign&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--CurrentForeignTaxExpenseBenefit_d0_c20201001__20210930_zePhiCkthd1e" style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--CurrentForeignTaxExpenseBenefit_d0_c20191001__20200930_zggbC8ObgHX6" style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DeferredIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Deferred:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_c20201001__20210930_zCsU9Z3RKCLi" style="text-align: right"&gt;(506,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_c20191001__20200930_zOQwlmtw2aBb" style="text-align: right"&gt;414,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;State&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_c20201001__20210930_zBpBDMDy7Fz" style="text-align: right"&gt;(47,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_c20191001__20200930_zhfAIkFUOa5j" style="text-align: right"&gt;82,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 10pt"&gt;Foreign&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_c20201001__20210930_zTqaVwG0I463" style="border-bottom: Black 1pt solid; text-align: right"&gt;(146,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_c20191001__20200930_zNXtZXkH4QR1" style="border-bottom: Black 1pt solid; text-align: right"&gt;283,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;b style="display: none"&gt;Total deferred income tax expense&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20201001__20210930_zOO3MFpKiwBg" style="text-align: right"&gt;(699,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DeferredIncomeTaxExpenseBenefit_c20191001__20200930_zcKNvpbeBwE8" style="text-align: right"&gt;788,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Change in valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20201001__20210930_zkIS8S8pAmf6" style="border-bottom: Black 1pt solid; text-align: right"&gt;699,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20191001__20200930_zrF11qPYZ9jk" style="border-bottom: Black 1pt solid; text-align: right"&gt;(779,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Income tax provision/(benefit)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--IncomeTaxExpenseBenefit_d0_c20201001__20210930_zOmp3TowBYR6" style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--IncomeTaxExpenseBenefit_d0xL_c20191001__20200930_zLp5BIezpSr3" style="border-bottom: Black 2.5pt double; text-align: right" title="::XDX::9167"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1056"&gt;9,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



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    <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zx2copQkvhI5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred tax)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;&lt;span id="xdx_8B6_zBGoMr7lTCc8" style="display: none"&gt;Schedule of deferred income taxes&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20210930_z5nou7Y9SL3c" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_491_20200930" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGrossAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Deferred tax assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_pp0p0_maDTAGzo8G_zz3mfcM7Pwk7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 58%; text-align: left; padding-left: 10pt"&gt;Net operating losses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;2,093,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;1,812,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits_i01I_pp0p0_maDTAGzo8G_zY6KnnzcQELe" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Share-based compensation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;175,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;180,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--DeferredTaxAssetsInventory_i01I_pp0p0_maDTAGzo8G_zo569CNC1m91" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Excess tax over book basis in inventory&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;43,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther_i01I_pp0p0_maDTAGzo8G_z0iDtlg61sX8" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Reserves and other allowances&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;569,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;155,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsOther_i01I_pp0p0_maDTAGzo8G_zRcPHUYtrUqb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Accrued compensation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;70,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_i01I_pp0p0_d0_maDTAGzo8G_zUpzZOj0gnLl" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Depreciation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;31,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--DeferredTaxAssetsInterestExpenseLimitation_i01I_pp0p0_d0_maDTAGzo8G_z62dvPRYPTw7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Interest expense limitation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--DeferredTaxAssetsOtherItems_i01I_pp0p0_maDTAGzo8G_zSPOhPhCM9ti" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt"&gt;Other items&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;16,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;21,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DeferredTaxAssetsGross_i01TI_pp0p0_mtDTAGzo8G_maDTALNzaPe_zhloRcbMsJ1k" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Total deferred tax assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;2,951,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;2,289,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Deferred tax liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--DeferredTaxLiabilitiesDepreciation_i01NI_di0_maDTLzQVf_zP1R5lOl3Kwb" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Depreciation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(18,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--DeferredTaxLiabilitiesPrepaidExpenses_i01NI_pp0p0_di_maDTLzQVf_zXt0ggvhTx78" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Prepaid expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(131,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(58,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--DeferredTaxLiabilitiesGoodwillAndIntangibleAssets_i01NI_pp0p0_di_maDTLzQVf_zFYBcoPk4qTe" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Intangible assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(216,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(245,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--DeferredTaxLiabilitiesOther_i01NI_pp0p0_di0_maDTLzQVf_zvNdXm81tXSh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt"&gt;481 Election (IPS)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(99,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--DeferredTaxLiabilities_iNTI_pp0p0_di_mtDTLzQVf_msDTALNzaPe_zletTaxpalD2" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Total deferred tax liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(365,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(402,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzaPe_zp0HN6vwj1Kj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(2,586,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(1,887,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_d0_mtDTALNzaPe_zkeSdch8Q2Vi" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Net deferred tax assets&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">2093000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">1812000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">175000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">180000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits>
    <us-gaap:DeferredTaxAssetsInventory contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">43000</us-gaap:DeferredTaxAssetsInventory>
    <us-gaap:DeferredTaxAssetsInventory contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">20000</us-gaap:DeferredTaxAssetsInventory>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">569000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">155000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsOther contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">15000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsOther>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsOther contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">70000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsOther>
    <us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">0</us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment>
    <us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">31000</us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment>
    <ford:DeferredTaxAssetsInterestExpenseLimitation contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">40000</ford:DeferredTaxAssetsInterestExpenseLimitation>
    <ford:DeferredTaxAssetsInterestExpenseLimitation contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">0</ford:DeferredTaxAssetsInterestExpenseLimitation>
    <ford:DeferredTaxAssetsOtherItems contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">16000</ford:DeferredTaxAssetsOtherItems>
    <ford:DeferredTaxAssetsOtherItems contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">21000</ford:DeferredTaxAssetsOtherItems>
    <us-gaap:DeferredTaxAssetsGross contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">2951000</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsGross contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">2289000</us-gaap:DeferredTaxAssetsGross>
    <ford:DeferredTaxLiabilitiesDepreciation contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">18000</ford:DeferredTaxLiabilitiesDepreciation>
    <ford:DeferredTaxLiabilitiesDepreciation contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">-0</ford:DeferredTaxLiabilitiesDepreciation>
    <us-gaap:DeferredTaxLiabilitiesPrepaidExpenses contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">131000</us-gaap:DeferredTaxLiabilitiesPrepaidExpenses>
    <us-gaap:DeferredTaxLiabilitiesPrepaidExpenses contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">58000</us-gaap:DeferredTaxLiabilitiesPrepaidExpenses>
    <us-gaap:DeferredTaxLiabilitiesGoodwillAndIntangibleAssets contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">216000</us-gaap:DeferredTaxLiabilitiesGoodwillAndIntangibleAssets>
    <us-gaap:DeferredTaxLiabilitiesGoodwillAndIntangibleAssets contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">245000</us-gaap:DeferredTaxLiabilitiesGoodwillAndIntangibleAssets>
    <us-gaap:DeferredTaxLiabilitiesOther contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">-0</us-gaap:DeferredTaxLiabilitiesOther>
    <us-gaap:DeferredTaxLiabilitiesOther contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">99000</us-gaap:DeferredTaxLiabilitiesOther>
    <us-gaap:DeferredTaxLiabilities contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">365000</us-gaap:DeferredTaxLiabilities>
    <us-gaap:DeferredTaxLiabilities contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">402000</us-gaap:DeferredTaxLiabilities>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">2586000</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">1887000</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsLiabilitiesNet contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">0</us-gaap:DeferredTaxAssetsLiabilitiesNet>
    <us-gaap:DeferredTaxAssetsLiabilitiesNet contextRef="AsOf2020-09-30" decimals="0" unitRef="USD">0</us-gaap:DeferredTaxAssetsLiabilitiesNet>
    <us-gaap:OperatingLossCarryforwards
      contextRef="AsOf2021-09-30_custom_StateMember"
      decimals="0"
      unitRef="USD">7220000</us-gaap:OperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards
      contextRef="AsOf2021-09-30_custom_FederalMember"
      decimals="0"
      unitRef="USD">1790000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign
      contextRef="AsOf2021-09-30_custom_ForeignTaxMember"
      decimals="0"
      unitRef="USD">1427000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards
      contextRef="AsOf2021-09-30_custom_ForeignTaxMember"
      decimals="0"
      unitRef="USD">260000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:ProfitLoss
      contextRef="From2020-10-012021-09-30_custom_ForwardSwitzMember"
      decimals="0"
      unitRef="USD">25000</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2020-10-012021-09-30_custom_ForwardUKMember"
      decimals="0"
      unitRef="USD">10000</us-gaap:ProfitLoss>
    <us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zXe4XU5JZb3a" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - INCOME TAXES (Details - Tax reconciliation)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BF_zqyxtMRl8J2" style="display: none"&gt;Reconciliation of effective tax rate&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;U.S. federal statutory rate&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_c20201001__20210930_pdd" style="width: 18%; text-align: right" title="U.S. federal statutory rate"&gt;21.0%&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_c20191001__20200930_pdd" style="width: 18%; text-align: right" title="U.S. federal statutory rate"&gt;21.0%&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;State tax rate, net of federal benefit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_c20201001__20210930_pdd" style="text-align: right" title="State tax rate, net of federal benefit"&gt;(8.3%&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_c20191001__20200930_pdd" style="text-align: right" title="State tax rate, net of federal benefit"&gt;(1.9%&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Foreign rate differential&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_c20201001__20210930_pdd" style="text-align: right" title="Foreign rate differential"&gt;(2.6%&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_c20191001__20200930_pdd" style="text-align: right" title="Foreign rate differential"&gt;(14.9%&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Tax return to provision adjustments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_c20201001__20210930_pdd" style="text-align: right" title="Other"&gt;(78.8%&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_c20191001__20200930_pdd" style="text-align: right" title="Other"&gt;(12.7%&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Effect of state tax rate change&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_c20201001__20210930_pdd" style="text-align: right" title="Effect of state tax rate change"&gt;(7.8%&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_c20191001__20200930_pdd" style="text-align: right" title="Effect of state tax rate change"&gt;1.5%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Change in valuation allowance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20201001__20210930_pdd" style="text-align: right" title="Change in valuation allowance"&gt;129.9%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20191001__20200930_pdd" style="text-align: right" title="Change in valuation allowance"&gt;41.1%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;State income taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal_c20201001__20210930_pdd" style="text-align: right" title="State income taxes"&gt;0.0%&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal_c20191001__20200930_pdd" style="text-align: right" title="State income taxes"&gt;(0.7%&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Permanent differences&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_c20201001__20210930_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Permanent differences"&gt;(53.4%&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_c20191001__20200930_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Permanent differences"&gt;(33.9%&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Effective tax rate&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20201001__20210930_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective tax rate"&gt;0.0%&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_c20191001__20200930_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Effective tax rate"&gt;(0.5%&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
    <us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
      contextRef="From2020-10-01to2021-09-30"
      decimals="INF"
      unitRef="Pure">0.210</us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
      contextRef="From2019-10-012020-09-30"
      decimals="INF"
      unitRef="Pure">0.210</us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
      contextRef="From2020-10-01to2021-09-30"
      decimals="INF"
      unitRef="Pure">-0.083</us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes>
    <us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
      contextRef="From2019-10-012020-09-30"
      decimals="INF"
      unitRef="Pure">-0.019</us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes>
    <us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential
      contextRef="From2020-10-01to2021-09-30"
      decimals="INF"
      unitRef="Pure">-0.026</us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential>
    <us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential
      contextRef="From2019-10-012020-09-30"
      decimals="INF"
      unitRef="Pure">-0.149</us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential>
    <us-gaap:EffectiveIncomeTaxRateReconciliationOtherAdjustments
      contextRef="From2020-10-01to2021-09-30"
      decimals="INF"
      unitRef="Pure">-0.788</us-gaap:EffectiveIncomeTaxRateReconciliationOtherAdjustments>
    <us-gaap:EffectiveIncomeTaxRateReconciliationOtherAdjustments
      contextRef="From2019-10-012020-09-30"
      decimals="INF"
      unitRef="Pure">-0.127</us-gaap:EffectiveIncomeTaxRateReconciliationOtherAdjustments>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate
      contextRef="From2020-10-01to2021-09-30"
      decimals="INF"
      unitRef="Pure">-0.078</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate
      contextRef="From2019-10-012020-09-30"
      decimals="INF"
      unitRef="Pure">0.015</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance
      contextRef="From2020-10-01to2021-09-30"
      decimals="INF"
      unitRef="Pure">1.299</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>
    <us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance
      contextRef="From2019-10-012020-09-30"
      decimals="INF"
      unitRef="Pure">0.411</us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>
    <us-gaap:EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal
      contextRef="From2020-10-01to2021-09-30"
      decimals="INF"
      unitRef="Pure">0.000</us-gaap:EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal>
    <us-gaap:EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal
      contextRef="From2019-10-012020-09-30"
      decimals="INF"
      unitRef="Pure">-0.007</us-gaap:EffectiveIncomeTaxRateReconciliationTaxSettlementsStateAndLocal>
    <us-gaap:EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent
      contextRef="From2020-10-01to2021-09-30"
      decimals="INF"
      unitRef="Pure">-0.534</us-gaap:EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent>
    <us-gaap:EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent
      contextRef="From2019-10-012020-09-30"
      decimals="INF"
      unitRef="Pure">-0.339</us-gaap:EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent>
    <us-gaap:EffectiveIncomeTaxRateContinuingOperations
      contextRef="From2020-10-01to2021-09-30"
      decimals="INF"
      unitRef="Pure">0.000</us-gaap:EffectiveIncomeTaxRateContinuingOperations>
    <us-gaap:EffectiveIncomeTaxRateContinuingOperations
      contextRef="From2019-10-012020-09-30"
      decimals="INF"
      unitRef="Pure">-0.005</us-gaap:EffectiveIncomeTaxRateContinuingOperations>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2020-12-31_custom_PPPLoanMember"
      decimals="0"
      unitRef="USD">1357000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:EarningsPerShareTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_807_eus-gaap--EarningsPerShareTextBlock_zlWsyzYnSbnh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 11&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;span id="xdx_82E_zQaV749myMKk"&gt; EARNINGS/LOSS
PER SHARE&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Basic earnings/loss per share
data for each period presented is computed using the weighted average number of shares of common stock outstanding during each such period.
Diluted loss per share data is computed using the weighted average number of common and dilutive common equivalent shares outstanding
during each period. Dilutive common equivalent shares consist of shares that would be issued upon the exercise of stock options and warrants,
computed using the treasury stock method.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;A reconciliation of basic
and diluted earnings/loss per share is as follows:&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zFGvrnHbLJWf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - EARNINGS PER SHARE (Details - Diluted loss per share)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;&lt;span id="xdx_8B4_zxfPiao7zBa5" style="display: none"&gt;Schedule of earnings (loss)
    per share&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_497_20201001__20210930_zTUHBbZoBH8c" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_496_20191001__20200930_zKnRBB1VUEla" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;For the Fiscal Years Ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--NumeratorAbstract_iB_zlTyLx4jGCkh" style="vertical-align: bottom"&gt;
    &lt;td&gt;Numerator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--ProfitLoss_i01_pp0p0_zd1Pk352Osok" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt"&gt;Net income/(loss)&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 18%; text-align: right"&gt;524,000&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 18%; text-align: right"&gt;(1,775,000&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--DenominatorAbstract_iB_zaTlyS2DtFXl" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;Denominator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Weighted average common shares outstanding&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_dxL_c20201001__20210930_zW3wQW5BWpCj" style="text-align: right" title="::XDX::9950094"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1195"&gt;9,950,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_dxL_c20191001__20200930_zfk6iORwiVGb" style="text-align: right" title="::XDX::9583441"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1196"&gt;9,583,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--DilutiveCommonShareEquivalents_i01_d0_z3jJR6PgnW72" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt"&gt;Dilutive common share equivalents&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;493,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt"&gt;Weighted average dilutive shares outstanding&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_dxL_c20201001__20210930_z2OVaAu0Act" style="border-bottom: Black 2.5pt double; text-align: right" title="::XDX::10443018"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1200"&gt;10,443,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_dxL_c20191001__20200930_zfvWFoJaP6c4" style="border-bottom: Black 2.5pt double; text-align: right" title="::XDX::9583441"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1201"&gt;9,583,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--EarningsPerShareBasicAndDilutedAbstract_iB_z40dG3J1VUr9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Earnings/(loss) per share:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--EarningsPerShareBasic_i01_zvj4BImI8rJ8" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt"&gt;Basic&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;0.05&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(0.19&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--EarningsPerShareDiluted_i01_zEfyaXtp6S5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt"&gt;Diluted&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;0.05&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(0.19&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p id="xdx_8AB_zB2yny75Uzc9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;There were &lt;span id="xdx_903_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20201001__20210930_zDBe6shVgpF"&gt;no
&lt;/span&gt;anti-dilutive securities excluded from the calculation of diluted earnings per share in Fiscal 2021. The following securities
were excluded from the calculation of diluted earnings per share in Fiscal 2020 because their inclusion would have been anti-dilutive:&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zGRwa2YuCEq4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in" summary="xdx: Disclosure - EARNINGS PER SHARE (Details - Antidilutive shares)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_8BA_zoh9G5y6T7jh" style="display: none"&gt;Schedule of antidilutive securities excluded&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 79%"&gt;Options&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20191001__20200930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_pdd" style="width: 18%; text-align: right" title="Total potentially dilutive shares"&gt;1,138,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Warrants&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20191001__20200930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Total potentially dilutive shares"&gt;151,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total potentially dilutive shares&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20191001__20200930_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total potentially dilutive shares"&gt;1,289,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A4_zsTC1ZlkaMO" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

</us-gaap:EarningsPerShareTextBlock>
    <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zFGvrnHbLJWf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - EARNINGS PER SHARE (Details - Diluted loss per share)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;&lt;span id="xdx_8B4_zxfPiao7zBa5" style="display: none"&gt;Schedule of earnings (loss)
    per share&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_497_20201001__20210930_zTUHBbZoBH8c" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_496_20191001__20200930_zKnRBB1VUEla" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;For the Fiscal Years Ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--NumeratorAbstract_iB_zlTyLx4jGCkh" style="vertical-align: bottom"&gt;
    &lt;td&gt;Numerator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--ProfitLoss_i01_pp0p0_zd1Pk352Osok" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt"&gt;Net income/(loss)&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 18%; text-align: right"&gt;524,000&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 18%; text-align: right"&gt;(1,775,000&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--DenominatorAbstract_iB_zaTlyS2DtFXl" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;Denominator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Weighted average common shares outstanding&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_dxL_c20201001__20210930_zW3wQW5BWpCj" style="text-align: right" title="::XDX::9950094"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1195"&gt;9,950,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_dxL_c20191001__20200930_zfk6iORwiVGb" style="text-align: right" title="::XDX::9583441"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1196"&gt;9,583,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--DilutiveCommonShareEquivalents_i01_d0_z3jJR6PgnW72" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt"&gt;Dilutive common share equivalents&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;493,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt"&gt;Weighted average dilutive shares outstanding&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_dxL_c20201001__20210930_z2OVaAu0Act" style="border-bottom: Black 2.5pt double; text-align: right" title="::XDX::10443018"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1200"&gt;10,443,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_dxL_c20191001__20200930_zfvWFoJaP6c4" style="border-bottom: Black 2.5pt double; text-align: right" title="::XDX::9583441"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1201"&gt;9,583,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--EarningsPerShareBasicAndDilutedAbstract_iB_z40dG3J1VUr9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Earnings/(loss) per share:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--EarningsPerShareBasic_i01_zvj4BImI8rJ8" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt"&gt;Basic&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;0.05&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(0.19&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--EarningsPerShareDiluted_i01_zEfyaXtp6S5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt"&gt;Diluted&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;0.05&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(0.19&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
    <us-gaap:ProfitLoss
      contextRef="From2020-10-01to2021-09-30"
      decimals="0"
      unitRef="USD">524000</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss
      contextRef="From2019-10-012020-09-30"
      decimals="0"
      unitRef="USD">-1775000</us-gaap:ProfitLoss>
    <ford:DilutiveCommonShareEquivalents
      contextRef="From2020-10-01to2021-09-30"
      decimals="INF"
      unitRef="Shares">493000</ford:DilutiveCommonShareEquivalents>
    <ford:DilutiveCommonShareEquivalents
      contextRef="From2019-10-012020-09-30"
      decimals="INF"
      unitRef="Shares">0</ford:DilutiveCommonShareEquivalents>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2020-10-01to2021-09-30"
      decimals="INF"
      unitRef="USDPShares">0.05</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2019-10-012020-09-30"
      decimals="INF"
      unitRef="USDPShares">-0.19</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2020-10-01to2021-09-30"
      decimals="INF"
      unitRef="USDPShares">0.05</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2019-10-012020-09-30"
      decimals="INF"
      unitRef="USDPShares">-0.19</us-gaap:EarningsPerShareDiluted>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2020-10-01to2021-09-30"
      decimals="INF"
      unitRef="Shares">0</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zGRwa2YuCEq4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in" summary="xdx: Disclosure - EARNINGS PER SHARE (Details - Antidilutive shares)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_8BA_zoh9G5y6T7jh" style="display: none"&gt;Schedule of antidilutive securities excluded&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 79%"&gt;Options&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20191001__20200930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_pdd" style="width: 18%; text-align: right" title="Total potentially dilutive shares"&gt;1,138,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Warrants&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20191001__20200930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Total potentially dilutive shares"&gt;151,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total potentially dilutive shares&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20191001__20200930_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total potentially dilutive shares"&gt;1,289,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


</us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2019-10-012020-09-30_us-gaap_StockOptionMember130800640"
      decimals="INF"
      unitRef="Shares">1138000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2019-10-012020-09-30_us-gaap_WarrantMember"
      decimals="INF"
      unitRef="Shares">151000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2019-10-012020-09-30"
      decimals="INF"
      unitRef="Shares">1289000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_80B_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z6hthpw3NsM4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 12&#160;&#160;&#160;&#160;&#160;&#160;&#160; &lt;span id="xdx_82D_znWA5xXmTNfk"&gt;COMMITMENTS AND
CONTINGENCIES&lt;/span&gt; &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Guarantee Obligation&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In February 2010, Forward
Switzerland and its European logistics provider (freight forwarding and customs agent) entered into a Representation Agreement (the &#x201c;Representation
Agreement&#x201d;) whereby, among other things, the European logistics provider agreed to act as Forward Switzerland's fiscal representative
in The Netherlands for the purpose of providing services in connection with any value added tax matters. As part of this agreement, Forward
Switzerland agreed to provide an undertaking (in the form of a bank letter of guarantee) to the logistics provider with respect to any
value added tax liability arising in The Netherlands that the logistics provider is required to pay to Dutch tax authorities on its behalf.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In February 2010, Forward
Switzerland entered into a guarantee agreement with a Swiss bank relating to the repayment of any amount up to &#x20ac;75,000 (equal to
approximately $87,000 at September 30, 2021) paid by such bank to the logistics provider in order to satisfy such undertaking pursuant
to the bank letter of guarantee. Forward Switzerland would be required to perform under the guarantee agreement only in the event that
(i) a value added tax liability is imposed on the Company's revenues in The Netherlands; (ii) the logistics provider asserts that it has
been called upon in its capacity as surety by the Dutch Receiver of Taxes to pay such taxes; (iii) Forward Switzerland or the Company
on its behalf fails or refuses to remit the amount of value added tax due to the logistics provider upon its demand; and (iv) the logistics
provider makes a drawing under the bank letter of guarantee. Under the Representation Agreement, Forward Switzerland agreed that the letter
of guarantee would remain available for drawing for three years following the date that its relationship terminates with the logistics
provider to satisfy any value added tax liability arising prior to expiration of the Representation Agreement but asserted by The Netherlands
after expiration.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&#160;&lt;/p&gt;















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The initial term of the bank
letter of guarantee expired February 28, 2011, but it renews automatically for one-year periods on February 28 of each subsequent year
unless Forward Switzerland provides the Swiss bank with written notice of termination at least 60 days prior to the renewal date. It is
the intent of Forward Switzerland and the logistics provider that the bank letter of guarantee amount be adjusted annually. In consideration
of the issuance of the letter of guarantee, Forward Switzerland has granted the Swiss bank a security interest in all of its assets on
deposit with, held by, or credited to Forward Switzerland&#x2019;s accounts with, the Swiss bank (approximately $436,000 at September 30,
2021). At September 30, 2021, the Company had not incurred a liability in connection with this guarantee.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Legal Proceedings&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;On August 21, 2020, IPS was
named a third-party defendant in a patent dispute claim currently pending in the U.S. District Court for the Eastern District of New York.
The complaint, which contains no specific amount of claimed monetary damages, asserts that certain intellectual property was misappropriated
by IPS and one of its former employees.&#160; In October 2021, the Court ruled that the misappropriation claim was invalid. The remaining
allegation is that IPS breached a non-disclosure agreement with a party to the case. IPS denies the allegations, believes the action is
without merit and intends to vigorously defend it. The Company has filed a motion to dismiss.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;From time to time, the Company
may become a party to other legal actions or proceedings in the ordinary course of its business. At September 30, 2021, there were no
such actions or proceedings, either individually or in the aggregate, that, if decided adversely to its interests, the Company believes
would be material to its business.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:LeasesOfLesseeDisclosureTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_80A_eus-gaap--LeasesOfLesseeDisclosureTextBlock_z7FjaiJc7Koe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 13&#160;&#160;&#160;&#160;&#160;&#160;&lt;span id="xdx_82E_zMYkdWpYq2Y5"&gt;LEASES&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company&#x2019;s operating
leases are primarily for corporate, sales and administrative office space. Total operating lease expense in Fiscal 2021 was $&lt;span id="xdx_90F_eus-gaap--OperatingLeaseExpense_pp0p0_c20201001__20210930_ztLzhw2GQ34j" title="Rent expense"&gt;611,000&lt;/span&gt;,
of which $55,000 was recorded in sales and marketing expenses and $556,000 was recorded in general and administrative expenses on the
consolidated statements of operations. Total operating lease expense in Fiscal 2020 was $&lt;span id="xdx_90D_eus-gaap--OperatingLeaseExpense_c20191001__20200930_pp0p0" title="Rent expense"&gt;562,000&lt;/span&gt;, of which $7,000 was recorded in sales
and marketing expenses and $555,000 was recorded in general and administrative expenses on the consolidated statements of operations.&#160;
Cash paid for amounts included in operating lease liabilities in Fiscal 2021 and Fiscal 2020, which have been included in cash flows from
operating activities, was $&lt;span id="xdx_90D_ecustom--CashPaidForAmountsIncludedInOperatingLeaseLiabilities_c20201001__20210930_zFfi3AgA1UNj" title="Cash paid for amounts included in operating lease liabilities"&gt;489,000&lt;/span&gt; and $&lt;span id="xdx_905_ecustom--CashPaidForAmountsIncludedInOperatingLeaseLiabilities_c20191001__20200930_zWGoxB9NTZbd"&gt;495,000&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company leases certain
computer equipment through finance lease agreements expiring through July 2022. The net book value of assets under finance leases was
$&lt;span id="xdx_90E_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_c20201001__20210930_pp0p0" title="Finance Lease, Right-of-Use Asset, Amortization"&gt;14,000&lt;/span&gt; and $&lt;span id="xdx_906_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_c20191001__20200930_pp0p0" title="Finance Lease, Right-of-Use Asset, Amortization"&gt;23,000&lt;/span&gt; at September 30, 2021 and 2020, respectively. The remaining finance lease liability at September 30, 2021 was $&lt;span id="xdx_90B_eus-gaap--FinanceLeaseInterestExpense_c20201001__20210930_pp0p0" title="Finance Lease, Interest Expense"&gt;2,000&lt;/span&gt;
and due to immateriality, no additional disclosures are made for finance leases.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;At September 30, 2021, the
Company&#x2019;s operating leases had a weighted average remaining lease term of &lt;span id="xdx_900_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20210930_znUe45UOShFd" title="Operating leases term"&gt;9.3&lt;/span&gt; years and a weighted average discount rate of &lt;span id="xdx_905_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20210930_z2OKE3DRjz59" title="Operating leases"&gt;5.7&lt;/span&gt;%.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"&gt;Future minimum payments under non-cancellable
operating leases are as follows:&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zZ3P0N9VOkve" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in" summary="xdx: Disclosure - LEASES (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_8BE_zyadn2hiAKVi" style="display: none"&gt;Schedule of Future Minimum Rental Payments for Operating Leases&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49F_20210930_zW8oDI6linI5" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maOLFMPzjGV_zgFxWiys5MLj" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 79%"&gt;Fiscal 2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;554,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maOLFMPzjGV_z67WjTqs3xTd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Fiscal 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;554,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maOLFMPzjGV_z2Ys2oIW5Phh" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;Fiscal 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;565,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maOLFMPzjGV_zSdCvUhLwJAe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Fiscal 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;531,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_maOLFMPzjGV_zdnewLk9CvVd" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;Fiscal 2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;510,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0_maOLFMPzjGV_zan8fPCFrYXf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;2,398,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtOLFMPzjGV_zNnrL4pqizmf" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Total future minimum lease payments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,112,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zvhRMgzSVaVl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Less imputed interest&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(1,213,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;3,899,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;















</us-gaap:LeasesOfLesseeDisclosureTextBlock>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2020-10-01to2021-09-30"
      decimals="0"
      unitRef="USD">611000</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2019-10-012020-09-30"
      decimals="0"
      unitRef="USD">562000</us-gaap:OperatingLeaseExpense>
    <ford:CashPaidForAmountsIncludedInOperatingLeaseLiabilities
      contextRef="From2020-10-01to2021-09-30"
      decimals="0"
      unitRef="USD">489000</ford:CashPaidForAmountsIncludedInOperatingLeaseLiabilities>
    <ford:CashPaidForAmountsIncludedInOperatingLeaseLiabilities
      contextRef="From2019-10-012020-09-30"
      decimals="0"
      unitRef="USD">495000</ford:CashPaidForAmountsIncludedInOperatingLeaseLiabilities>
    <us-gaap:FinanceLeaseRightOfUseAssetAmortization
      contextRef="From2020-10-01to2021-09-30"
      decimals="0"
      unitRef="USD">14000</us-gaap:FinanceLeaseRightOfUseAssetAmortization>
    <us-gaap:FinanceLeaseRightOfUseAssetAmortization
      contextRef="From2019-10-012020-09-30"
      decimals="0"
      unitRef="USD">23000</us-gaap:FinanceLeaseRightOfUseAssetAmortization>
    <us-gaap:FinanceLeaseInterestExpense
      contextRef="From2020-10-01to2021-09-30"
      decimals="0"
      unitRef="USD">2000</us-gaap:FinanceLeaseInterestExpense>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2021-09-30">P9Y3M18D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="AsOf2021-09-30" decimals="INF" unitRef="Pure">0.057</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zZ3P0N9VOkve" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in" summary="xdx: Disclosure - LEASES (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_8BE_zyadn2hiAKVi" style="display: none"&gt;Schedule of Future Minimum Rental Payments for Operating Leases&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49F_20210930_zW8oDI6linI5" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maOLFMPzjGV_zgFxWiys5MLj" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 79%"&gt;Fiscal 2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;554,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maOLFMPzjGV_z67WjTqs3xTd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Fiscal 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;554,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maOLFMPzjGV_z2Ys2oIW5Phh" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;Fiscal 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;565,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maOLFMPzjGV_zSdCvUhLwJAe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Fiscal 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;531,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_maOLFMPzjGV_zdnewLk9CvVd" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;Fiscal 2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;510,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0_maOLFMPzjGV_zan8fPCFrYXf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;2,398,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtOLFMPzjGV_zNnrL4pqizmf" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Total future minimum lease payments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,112,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zvhRMgzSVaVl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Less imputed interest&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(1,213,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;3,899,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">554000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">554000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">565000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">531000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">510000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">2398000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">5112000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
    <us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">1213000</us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
    <us-gaap:OperatingLeaseLiability contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">3899000</us-gaap:OperatingLeaseLiability>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_805_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zfZYuIhKk4Zj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 14&lt;/b&gt;&#160;&#160;&#160;&#160;&lt;b&gt;&#160;&#160; &lt;span id="xdx_823_z1N0oZdPuCa2"&gt;RELATED PARTY
TRANSACTIONS&lt;/span&gt;&lt;/b&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Buying Agency and Supply Agreement&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company has a Buying
Agency and Supply Agreement (the &#x201c;Supply Agreement&#x201d;) with Forward China. The Supply Agreement provides that, upon the terms
and subject to the conditions set forth therein, Forward China will act as the Company&#x2019;s exclusive buying agent and supplier of
Products (as defined in the Supply Agreement) in the Asia-Pacific region.&#160;The Company purchases products at Forward China&#x2019;s
cost and also pays to Forward China a monthly service fee equal to the sum of (i) $100,000, and (ii) 4% of &#x201c;Adjusted Gross Profit&#x201d;,
which is defined as the selling price less the cost from Forward China. The Supply Agreement expires October 22, 2023. Terence Wise, Chief
Executive Officer and Chairman of the Company, is the owner of Forward China. In addition, Jenny P. Yu, a Managing Director of Forward
China, beneficially owns more than 5% of the Company&#x2019;s common stock. The Company recorded service fees to Forward China of $&lt;span id="xdx_906_eus-gaap--CostsAndExpensesRelatedParty_c20201001__20210930__dei--LegalEntityAxis__custom--ForwardChinaMember_pp0p0" title="Service fees paid"&gt;1,404,000&lt;/span&gt;
and $&lt;span id="xdx_90E_eus-gaap--CostsAndExpensesRelatedParty_c20191001__20200930__dei--LegalEntityAxis__custom--ForwardChinaMember_pp0p0" title="Service fees paid"&gt;1,363,000&lt;/span&gt; during Fiscal 2021 and Fiscal 2020, respectively, which are included as a component of cost of sales upon sales of the
related products.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company has a separate
agreement with Forward China to address the potential impact of customers sourcing directly from Forward China. In the event a customer
bypasses the services of the Company and does business directly with Forward China, Forward China will pay a commission of 50% of the
net revenue, less direct costs, generated from the products or services sold. The Company recognized revenue of $12,000 of commissions
related to this agreement in Fiscal 2021. No commissions were recognized in Fiscal 2020.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company had prepayments
to Forward China for inventory purchases of $&lt;span id="xdx_900_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_c20210930__dei--LegalEntityAxis__custom--ForwardChinaMember_pp0p0" title="Prepaid expenses and other current assets"&gt;317,000&lt;/span&gt; and $&lt;span id="xdx_90A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0_c20200930__dei--LegalEntityAxis__custom--ForwardChinaMember_zXxfl9CjNVA3" title="Prepaid expenses and other current assets"&gt;107,000&lt;/span&gt; at September 30, 2021 and 2020, respectively, which are included in
prepaid expenses and other current assets on the consolidated balance sheets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Promissory Note&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;On January 18, 2018, the
Company issued a $&lt;span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_c20190118__dei--LegalEntityAxis__custom--ForwardChinaMember_pp0p0" title="Debt face amount"&gt;1,600,000&lt;/span&gt; unsecured promissory note payable to Forward China in order to fund the acquisition of IPS. The promissory
note bears interest at a rate of &lt;span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20190118__dei--LegalEntityAxis__custom--ForwardChinaMember_z5xzzuzDRrof" title="Debt stated interest rate"&gt;8&lt;/span&gt;% per annum and had an original maturity date of &lt;span id="xdx_905_eus-gaap--DebtInstrumentMaturityDate_dd_c20181001__20190118__dei--LegalEntityAxis__custom--ForwardChinaMember_z4hxWuTdgMXl" title="Debt maturity date"&gt;January 18, 2019&lt;/span&gt;. Monthly interest payments commenced
on February 18, 2018. The Company incurred and paid $&lt;span id="xdx_90B_eus-gaap--InterestExpenseDebt_c20201001__20210930__dei--LegalEntityAxis__custom--ForwardChinaMember_pp0p0" title="Interest expense"&gt;&lt;span id="xdx_902_eus-gaap--InterestExpenseDebt_c20191001__20200930__dei--LegalEntityAxis__custom--ForwardChinaMember_pp0p0" title="Interest expense"&gt;128,000&lt;/span&gt;&lt;/span&gt; in interest expense associated with this note in both Fiscal 2021 and Fiscal
2020. The maturity date of this note was extended to December 31, 2022. The maturity date of the note has been extended on several occasions
to assist the Company with liquidity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Related Party Sales&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;A member of the Company&#x2019;s
Audit, Governance and Compensation Committees of its Board of Directors is also a member of the Board of Directors of a company to whom
the Company&#x2019;s OEM distribution segment sold products during Fiscal 2021. The Company recognized revenue of $&lt;span id="xdx_906_eus-gaap--Revenues_c20201001__20210930__srt--ProductOrServiceAxis__us-gaap--ProductMember_zjgSG49Tki1e" title="Revenue"&gt;63,000&lt;/span&gt; from the sale
of such products during Fiscal 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;During Fiscal 2020, the Company&#x2019;s
design division provided services to a customer whose former Chief Operating and Financial Officer and equity owner is an immediate family
member of a director on the Company&#x2019;s Board of Directors. The director is a member on the Board&#x2019;s Audit, Governance and Compensation
Committees. The Company sold design services to this customer of $&lt;span id="xdx_90C_eus-gaap--RevenueFromRelatedParties_c20191001__20200930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CustomerMember_pp0p0" title="Revenue from related party"&gt;44,000&lt;/span&gt; in Fiscal 2020. There were &lt;span id="xdx_901_eus-gaap--RevenueFromRelatedParties_pp0p0_do_c20201001__20210930__srt--MajorCustomersAxis__custom--CustomerMember_zD95H1Pmgjj3" title="Revenue from related party"&gt;no&lt;/span&gt; sales to this customer in Fiscal
2021 and &lt;span id="xdx_901_eus-gaap--AccountsReceivableNet_iI_pp0p0_do_c20210930__srt--MajorCustomersAxis__custom--CustomerMember_z3mq4jTolg56" title="Accounts receivable"&gt;&lt;span id="xdx_909_eus-gaap--AccountsReceivableNet_iI_pp0p0_do_c20200930_zti86iWXTDth"&gt;no&lt;/span&gt;&lt;/span&gt; outstanding receivables from this customer at September 30, 2021 or 2020.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Related Party Activity&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In October 2020, the Company
began selling smart-enabled furniture, which is sourced by Forward China and sold in the U.S. under the Koble brand name. The Koble brand
is owned by The Justwise Group Ltd., a company owned by Terence Wise, Chief Executive Officer and Chairman of the Company. The Company
recognized revenues from the sale of Koble products of $&lt;span id="xdx_901_eus-gaap--Revenues_pp0p0_c20201001__20210930__srt--ProductOrServiceAxis__custom--KobleProductsMember_zDJ9whMRkIX9" title="Revenue from related party"&gt;1,493,000&lt;/span&gt; in Fiscal 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;
















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    <us-gaap:CostsAndExpensesRelatedParty
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      contextRef="From2019-10-012020-09-30_custom_ForwardChinaMember"
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      contextRef="From2019-10-012020-09-30_custom_CustomerMember"
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    <us-gaap:RevenueFromRelatedParties
      contextRef="From2020-10-012021-09-30_custom_CustomerMember"
      decimals="0"
      unitRef="USD">0</us-gaap:RevenueFromRelatedParties>
    <us-gaap:AccountsReceivableNet
      contextRef="AsOf2021-09-30_custom_CustomerMember"
      decimals="0"
      unitRef="USD">0</us-gaap:AccountsReceivableNet>
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    <us-gaap:Revenues
      contextRef="From2020-10-012021-09-30_custom_KobleProductsMember"
      decimals="0"
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    <us-gaap:CompensationAndEmployeeBenefitPlansTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_80B_eus-gaap--CompensationAndEmployeeBenefitPlansTextBlock_zSFowpOsD3Ja" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 15&#160;&#160;&#160;&#160;&#160;&#160;&#160; &lt;span id="xdx_825_zMYMl0727ck8"&gt;401(k) PLAN&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company maintains a 401(k)
benefit plan allowing eligible employees to make pre-tax contributions of a portion of their salary in amounts subject to IRS limitations.
The Company made immediately vested matching contributions of $&lt;span id="xdx_900_eus-gaap--PensionAndOtherPostretirementBenefitContributions_c20201001__20210930_pp0p0" title="Pension contribution"&gt;331,000&lt;/span&gt; in Fiscal 2021, of which $260,000 was recorded to cost of sales
and $71,000 was recorded to general and administrative expenses on the consolidated statement of operations. The Company made immediately
vested matching contributions of $&lt;span id="xdx_90B_eus-gaap--PensionAndOtherPostretirementBenefitContributions_c20191001__20200930_pp0p0" title="Pension contribution"&gt;269,000&lt;/span&gt; during Fiscal 2020, of which $223,000 was recorded to cost of sales and $46,000 was recorded
to general and administrative expenses on the consolidated statement of operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

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      contextRef="From2019-10-012020-09-30"
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    <us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_80C_eus-gaap--SegmentReportingDisclosureTextBlock_zACKxcbKKcd4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 16&#160;&#160;&#160;&#160;&#160;&#160;&#160; &lt;span id="xdx_826_zdXV16wYPgT9"&gt;SEGMENTS AND CONCENTRATIONS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Segments&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company has three reportable
segments: OEM distribution, retail distribution and design. See Note 2 for more information on the composition and accounting policies
of our reportable segments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Our chief operating decision
maker (&#x201c;CODM&#x201d;) regularly reviews revenue and operating income for each segment to assess financial results and allocate resources.
In Fiscal 2021, due to the growth of our retail division, we determined it to be a separate reportable segment. For our OEM and retail
distribution segments, we exclude general and administrative and general corporate expenses from their measure of profitability as these
expenses are not allocated to the segments and therefore not included in the measure of profitability used by the CODM. For the design
segment, general and administrative expenses directly attributable to that segment are included in its measure of profitability as these
expenses are included in the measure of its profitability reviewed by the CODM. We do not include intercompany activity in our segment
results shown below to be consistent with the information that is presented to the CODM. Segment assets consist of accounts receivable
and inventory, which are regularly reviewed by the CODM, as well as goodwill and intangible assets resulting from design segment acquisitions.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Fiscal 2020 results
of operations for each segment discussed below have been reformatted from what was previously disclosed to segregate the retail distribution
segment and exclude general corporate expenses from segment operating income to show them as a reconciling item so that results are comparable
to the current year presentation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Information by segment and
related reconciliations are shown in tables below:&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zU7o4BoubGQ6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - OPERATING SEGMENT INFORMATION (Details - Income Statement)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B2_z0QCCnT5Ej75" style="display: none"&gt;Segment operating income (loss)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Revenues&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;OEM distribution&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_z8PhJgTzcbdf" style="width: 18%; text-align: right" title="Revenues"&gt;19,290,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zCOt2yYO9DQe" style="width: 18%; text-align: right" title="Revenues"&gt;19,726,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Retail distribution&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_z2zc0fWgI6kg" style="text-align: right" title="Revenues"&gt;3,183,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zHn0fncNNrY9" style="text-align: right" title="Revenues"&gt;1,026,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Design&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zpzdkPkDBKs7" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues"&gt;16,549,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zvqQjysUJNQ8" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues"&gt;13,726,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt"&gt;Total segment revenues&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zaI9n9MdVn14" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues"&gt;39,022,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191001__20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zV3oCQXTCgqh" style="border-bottom: Black 2.5pt double; text-align: right"&gt;34,478,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Operating Income/(Loss)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Fiscal 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;OEM distribution&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--OperatingIncomeLoss_pp0p0_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zz3AEJNqF2t8" style="width: 18%; text-align: right" title="Loss from operations"&gt;1,479,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--OperatingIncomeLoss_pp0p0_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_znmao0oT33ie" style="width: 18%; text-align: right" title="Loss from operations"&gt;1,616,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Retail distribution&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--OperatingIncomeLoss_pp0p0_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_ztZuExjRVf6b" style="text-align: right" title="Loss from operations"&gt;(779,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--OperatingIncomeLoss_pp0p0_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zWjRvKk0kFn6" style="text-align: right" title="Loss from operations"&gt;(337,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Design&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--OperatingIncomeLoss_pp0p0_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zYIbWLK9nOQ" style="border-bottom: Black 1pt solid; text-align: right" title="Loss from operations"&gt;603,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--OperatingIncomeLoss_pp0p0_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_z1wvUNJq24Yj" style="border-bottom: Black 1pt solid; text-align: right" title="Loss from operations"&gt;(378,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Total segment operating income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--OperatingIncomeLoss_pp0p0_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_z0FqBpDoNNF" style="text-align: right" title="Loss from operations"&gt;1,303,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--OperatingIncomeLoss_pp0p0_c20191001__20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zNl58cvq6tT8" style="text-align: right"&gt;901,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;General corporate expenses&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--GeneralCorporateExpenses_iN_di_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--IntersubsegmentEliminationsMember_zXe0HCFeEgre" style="border-bottom: Black 1pt solid; text-align: right" title="General corporate expenses"&gt;(2,068,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--GeneralCorporateExpenses_iN_di_c20191001__20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--IntersubsegmentEliminationsMember_zEDb2D2qpuf6" style="border-bottom: Black 1pt solid; text-align: right"&gt;(2,883,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Total loss from operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--ConsolidatedOperatingIncome_iN_di_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zOJRZk1BEyDk" style="text-align: right" title="Consolidated operating income"&gt;(765,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--ConsolidatedOperatingIncome_iN_di_c20191001__20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_ze5IrzgxfeK2" style="text-align: right"&gt;(1,982,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Other income, net&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--NonoperatingIncomeExpense_pp0p0_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zWBBKjowWe27" style="border-bottom: Black 1pt solid; text-align: right" title="Other (income)/expense, net"&gt;(1,289,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--NonoperatingIncomeExpense_pp0p0_c20191001__20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zGeMQ34qsz94" style="border-bottom: Black 1pt solid; text-align: right"&gt;(216,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt"&gt;Income/(loss) before income taxes&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--NetIncomeLoss_pp0p0_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zUHmWXlqJXE8" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss before income taxes"&gt;524,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--NetIncomeLoss_pp0p0_c20191001__20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zAS49Vqjz2Xd" style="border-bottom: Black 2.5pt double; text-align: right"&gt;(1,766,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A1_zsn5zLOJJt6g" style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;













&lt;table cellpadding="0" cellspacing="0" id="xdx_893_esrt--ScheduleOfCondensedBalanceSheetTableTextBlock_zGZb51vtVgu7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - OPERATING SEGMENT INFORMATION (Details - Balance sheet)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BD_zs2pyRGQ1MKc" style="display: none"&gt;Condensed Balance Sheet&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;OEM distribution&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zpdGWQkBFFF6" style="width: 18%; text-align: right" title="Depreciation and Amortization"&gt;7,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zNO4I7hhWRW2" style="width: 18%; text-align: right" title="Depreciation and Amortization"&gt;7,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Retail distribution&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zwgRvWBqwrNg" style="text-align: right" title="Depreciation and Amortization"&gt;1,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_d0_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zCYovkExI3Ff" style="text-align: right" title="Depreciation and Amortization"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Design&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DepreciationDepletionAndAmortization_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation and Amortization"&gt;319,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DepreciationDepletionAndAmortization_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation and Amortization"&gt;265,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zfi8H7vgIN35" style="border-bottom: Black 2.5pt double; text-align: right" title="Depreciation and Amortization"&gt;327,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20191001__20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zwCglMyadHt5" style="border-bottom: Black 2.5pt double; text-align: right" title="Depreciation and Amortization"&gt;272,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Segment Assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;OEM distribution&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zpw4EBCfCXXa" style="width: 18%; text-align: right" title="Assets"&gt;5,898,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Assets_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zzUZtMlkzSG6" style="width: 18%; text-align: right" title="Assets"&gt;5,103,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Retail distribution&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zZ79Mh7sQka2" style="text-align: right" title="Assets"&gt;2,178,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Assets_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zJPvmRMGbao6" style="text-align: right" title="Assets"&gt;416,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Design&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Assets_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Assets"&gt;5,824,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Assets_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Assets"&gt;6,649,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Total segment assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentAssetsMember_zm7TzVqOTm8f" style="text-align: right"&gt;13,900,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Assets_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentAssetsMember_zOawmLwRhMq3" style="text-align: right"&gt;12,168,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;General corporate assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GeneralCorporateAssetsMember_zNZHUIhBb9Pb" style="border-bottom: Black 1pt solid; text-align: right"&gt;5,956,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Assets_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--GeneralCorporateAssetsMember_z0QazlhmLt2f" style="border-bottom: Black 1pt solid; text-align: right"&gt;7,188,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt"&gt;Total assets&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zYbgb1HSOY85" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets"&gt;19,856,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Assets_iI_pp0p0_c20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zIVGFnvgGAp8" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets"&gt;19,356,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A4_zHes8b1NOkRh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Geographic Concentrations&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt"&gt;The Company&#x2019;s long-lived
assets consist of property and equipment and operating lease right of use assets, all of which are located in the United States. The
following table sets forth our consolidated net revenues by country for Fiscal 2021 and Fiscal 2020:&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock_z0MPZqPYwdmh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - OPERATING SEGMENT INFORMATION (Details - Revenues)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_8B0_zWoT6qZPFwb5" style="display: none"&gt;Revenues from External Customers&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Revenues&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;United States&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20201001__20210930__srt--StatementGeographicalAxis__country--US_zp2vrNFULFNj" style="width: 18%; text-align: right" title="Revenues"&gt;25,670,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20191001__20200930__srt--StatementGeographicalAxis__country--US_zbwJ21mG7Af3" style="width: 18%; text-align: right" title="Revenues"&gt;21,017,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;China&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20201001__20210930__srt--StatementGeographicalAxis__country--CN_zZZTvUg5Kuik" style="text-align: right" title="Revenues"&gt;5,640,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20191001__20200930__srt--StatementGeographicalAxis__custom--APACRegionMember__us-gaap--GeographicDistributionAxis__country--CN_zFuDGWbzhd83" style="text-align: right" title="Revenues"&gt;5,093,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;Germany&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20201001__20210930__srt--StatementGeographicalAxis__country--DE_zLsYXwp9Jm33" style="text-align: right" title="Revenues"&gt;2,787,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191001__20200930__srt--StatementGeographicalAxis__country--DE_zbowWAzq6dGf" style="text-align: right" title="Revenues"&gt;3,375,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Poland&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201001__20210930__srt--StatementGeographicalAxis__country--PL_zFz1gMDcjjtb" style="text-align: right" title="Revenues"&gt;3,111,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191001__20200930__srt--StatementGeographicalAxis__country--PL_zKg57uaoh5Bf" style="text-align: right" title="Revenues"&gt;2,675,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Other foreign countries&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201001__20210930__srt--StatementGeographicalAxis__custom--OtherForeignCountriesMember_zmKSu2tsodK" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues"&gt;1,814,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191001__20200930__srt--StatementGeographicalAxis__custom--OtherForeignCountriesMember_zjFR4Lqv0fWl" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues"&gt;2,318,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zZqdxTxJL9al" style="border-bottom: Black 2.5pt double; text-align: right"&gt;39,022,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191001__20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zxo5Q3xgI6C8" style="border-bottom: Black 2.5pt double; text-align: right"&gt;34,478,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A0_zGZAuYSQvcFk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt"&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Customer Concentrations &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In Fiscal 2021 and Fiscal
2020, the Company had significant customers in the OEM distribution segment whose individual percentage of the Company&#x2019;s consolidated
revenues and accounts receivable was 10% or greater. &lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The following customers
or their affiliates or contract manufacturers accounted for 10% or more of the Company&#x2019;s consolidated net revenues for Fiscal 2021
and Fiscal 2020:&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zxptzZamk48b" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - OPERATING SEGMENT INFORMATION (Details - Concentrations)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BA_z5AUfJxGKvi4" style="display: none"&gt;Schedule of concentration percentages&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;Customer A&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_c20201001__20210930__srt--MajorCustomersAxis__custom--CustomerAMember_zaZzK3vYuQ9" style="width: 18%; text-align: right" title="Revenues"&gt;5,343,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_c20191001__20200930__srt--MajorCustomersAxis__custom--CustomerAMember_zx4w12yiDnI6" style="width: 18%; text-align: right" title="Revenues"&gt;6,145,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Customer B&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_c20201001__20210930__srt--MajorCustomersAxis__custom--CustomerBMember_zivCKOioZ5Y9" style="text-align: right" title="Revenues"&gt;3,913,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_c20191001__20200930__srt--MajorCustomersAxis__custom--CustomerBMember_z4SNjCJa5Ch1" style="text-align: right" title="Revenues"&gt;3,448,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Customer C&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_c20201001__20210930__srt--MajorCustomersAxis__custom--CustomerCMember_z6GFtfyYGyW9" style="text-align: right" title="Revenues"&gt;5,111,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_c20191001__20200930__srt--MajorCustomersAxis__custom--CustomerCMember_zu0IfNLJvCi" style="text-align: right" title="Revenues"&gt;4,912,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;









&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;








&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The following customers or
their affiliates or contract manufacturers accounted for 10% or more of the Company&#x2019;s consolidated accounts receivable at September
30, 2021 and 2020:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;Customer A&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AccountsReceivableNet_iI_c20210930__srt--MajorCustomersAxis__custom--CustomerAMember_z6aMqGea20cc" style="width: 18%; text-align: right" title="Accounts receivable"&gt;1,454,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AccountsReceivableNet_iI_c20200930__srt--MajorCustomersAxis__custom--CustomerAMember_zA7UTIZfovsb" style="width: 18%; text-align: right" title="Accounts receivable"&gt;977,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Customer B&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AccountsReceivableNet_iI_c20210930__srt--MajorCustomersAxis__custom--CustomerBMember_z1bJtX1har52" style="text-align: right" title="Accounts receivable"&gt;1,259,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccountsReceivableNet_iI_c20200930__srt--MajorCustomersAxis__custom--CustomerBMember_z8VFnLLQTJX4" style="text-align: right" title="Accounts receivable"&gt;966,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Customer C&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AccountsReceivableNet_iI_c20210930__srt--MajorCustomersAxis__custom--CustomerCMember_zpKfFg4jEGXd" style="text-align: right"&gt;1,138,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AccountsReceivableNet_iI_c20200930__srt--MajorCustomersAxis__custom--CustomerCMember_zTm3Cz2nncle" style="text-align: right" title="Accounts receivable"&gt;843,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A3_zLU8RZBQSprg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Supplier Concentration&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company&#x2019;s OEM and
retail distribution segments procure substantially all their products through independent suppliers in China through Forward China. Depending
on the product, Forward China may require several different suppliers to furnish component parts or pieces.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 20pt"&gt;&#160;&lt;/p&gt;

</us-gaap:SegmentReportingDisclosureTextBlock>
    <us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zU7o4BoubGQ6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - OPERATING SEGMENT INFORMATION (Details - Income Statement)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B2_z0QCCnT5Ej75" style="display: none"&gt;Segment operating income (loss)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Revenues&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;OEM distribution&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_z8PhJgTzcbdf" style="width: 18%; text-align: right" title="Revenues"&gt;19,290,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zCOt2yYO9DQe" style="width: 18%; text-align: right" title="Revenues"&gt;19,726,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Retail distribution&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_z2zc0fWgI6kg" style="text-align: right" title="Revenues"&gt;3,183,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zHn0fncNNrY9" style="text-align: right" title="Revenues"&gt;1,026,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Design&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zpzdkPkDBKs7" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues"&gt;16,549,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zvqQjysUJNQ8" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues"&gt;13,726,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt"&gt;Total segment revenues&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zaI9n9MdVn14" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues"&gt;39,022,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191001__20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zV3oCQXTCgqh" style="border-bottom: Black 2.5pt double; text-align: right"&gt;34,478,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Operating Income/(Loss)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Fiscal 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;OEM distribution&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--OperatingIncomeLoss_pp0p0_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zz3AEJNqF2t8" style="width: 18%; text-align: right" title="Loss from operations"&gt;1,479,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--OperatingIncomeLoss_pp0p0_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_znmao0oT33ie" style="width: 18%; text-align: right" title="Loss from operations"&gt;1,616,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Retail distribution&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--OperatingIncomeLoss_pp0p0_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_ztZuExjRVf6b" style="text-align: right" title="Loss from operations"&gt;(779,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--OperatingIncomeLoss_pp0p0_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zWjRvKk0kFn6" style="text-align: right" title="Loss from operations"&gt;(337,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Design&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--OperatingIncomeLoss_pp0p0_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zYIbWLK9nOQ" style="border-bottom: Black 1pt solid; text-align: right" title="Loss from operations"&gt;603,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--OperatingIncomeLoss_pp0p0_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_z1wvUNJq24Yj" style="border-bottom: Black 1pt solid; text-align: right" title="Loss from operations"&gt;(378,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Total segment operating income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--OperatingIncomeLoss_pp0p0_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_z0FqBpDoNNF" style="text-align: right" title="Loss from operations"&gt;1,303,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--OperatingIncomeLoss_pp0p0_c20191001__20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zNl58cvq6tT8" style="text-align: right"&gt;901,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;General corporate expenses&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--GeneralCorporateExpenses_iN_di_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--IntersubsegmentEliminationsMember_zXe0HCFeEgre" style="border-bottom: Black 1pt solid; text-align: right" title="General corporate expenses"&gt;(2,068,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--GeneralCorporateExpenses_iN_di_c20191001__20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--IntersubsegmentEliminationsMember_zEDb2D2qpuf6" style="border-bottom: Black 1pt solid; text-align: right"&gt;(2,883,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Total loss from operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--ConsolidatedOperatingIncome_iN_di_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zOJRZk1BEyDk" style="text-align: right" title="Consolidated operating income"&gt;(765,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--ConsolidatedOperatingIncome_iN_di_c20191001__20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_ze5IrzgxfeK2" style="text-align: right"&gt;(1,982,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Other income, net&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--NonoperatingIncomeExpense_pp0p0_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zWBBKjowWe27" style="border-bottom: Black 1pt solid; text-align: right" title="Other (income)/expense, net"&gt;(1,289,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--NonoperatingIncomeExpense_pp0p0_c20191001__20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zGeMQ34qsz94" style="border-bottom: Black 1pt solid; text-align: right"&gt;(216,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt"&gt;Income/(loss) before income taxes&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--NetIncomeLoss_pp0p0_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zUHmWXlqJXE8" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss before income taxes"&gt;524,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--NetIncomeLoss_pp0p0_c20191001__20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zAS49Vqjz2Xd" style="border-bottom: Black 2.5pt double; text-align: right"&gt;(1,766,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



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    <us-gaap:Revenues
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    <us-gaap:OperatingIncomeLoss
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      decimals="0"
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      contextRef="From2019-10-012020-09-30_us-gaap_IntersubsegmentEliminationsMember"
      decimals="0"
      unitRef="USD">2883000</ford:GeneralCorporateExpenses>
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      decimals="0"
      unitRef="USD">765000</ford:ConsolidatedOperatingIncome>
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      contextRef="From2019-10-012020-09-30_us-gaap_ReportableSubsegmentsMember"
      decimals="0"
      unitRef="USD">1982000</ford:ConsolidatedOperatingIncome>
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      decimals="0"
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    <srt:ScheduleOfCondensedBalanceSheetTableTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_893_esrt--ScheduleOfCondensedBalanceSheetTableTextBlock_zGZb51vtVgu7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - OPERATING SEGMENT INFORMATION (Details - Balance sheet)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BD_zs2pyRGQ1MKc" style="display: none"&gt;Condensed Balance Sheet&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;OEM distribution&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zpdGWQkBFFF6" style="width: 18%; text-align: right" title="Depreciation and Amortization"&gt;7,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zNO4I7hhWRW2" style="width: 18%; text-align: right" title="Depreciation and Amortization"&gt;7,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Retail distribution&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zwgRvWBqwrNg" style="text-align: right" title="Depreciation and Amortization"&gt;1,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_d0_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zCYovkExI3Ff" style="text-align: right" title="Depreciation and Amortization"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Design&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DepreciationDepletionAndAmortization_c20201001__20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation and Amortization"&gt;319,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DepreciationDepletionAndAmortization_c20191001__20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation and Amortization"&gt;265,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zfi8H7vgIN35" style="border-bottom: Black 2.5pt double; text-align: right" title="Depreciation and Amortization"&gt;327,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20191001__20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zwCglMyadHt5" style="border-bottom: Black 2.5pt double; text-align: right" title="Depreciation and Amortization"&gt;272,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Segment Assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;OEM distribution&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zpw4EBCfCXXa" style="width: 18%; text-align: right" title="Assets"&gt;5,898,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Assets_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zzUZtMlkzSG6" style="width: 18%; text-align: right" title="Assets"&gt;5,103,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Retail distribution&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zZ79Mh7sQka2" style="text-align: right" title="Assets"&gt;2,178,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Assets_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zJPvmRMGbao6" style="text-align: right" title="Assets"&gt;416,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Design&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Assets_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Assets"&gt;5,824,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Assets_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Assets"&gt;6,649,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 10pt"&gt;Total segment assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentAssetsMember_zm7TzVqOTm8f" style="text-align: right"&gt;13,900,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Assets_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--SegmentAssetsMember_zOawmLwRhMq3" style="text-align: right"&gt;12,168,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;General corporate assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--GeneralCorporateAssetsMember_zNZHUIhBb9Pb" style="border-bottom: Black 1pt solid; text-align: right"&gt;5,956,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Assets_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--GeneralCorporateAssetsMember_z0QazlhmLt2f" style="border-bottom: Black 1pt solid; text-align: right"&gt;7,188,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt"&gt;Total assets&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Assets_iI_pp0p0_c20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zYbgb1HSOY85" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets"&gt;19,856,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Assets_iI_pp0p0_c20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zIVGFnvgGAp8" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets"&gt;19,356,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


</srt:ScheduleOfCondensedBalanceSheetTableTextBlock>
    <us-gaap:DepreciationDepletionAndAmortization
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      decimals="0"
      unitRef="USD">7000</us-gaap:DepreciationDepletionAndAmortization>
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      decimals="0"
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      decimals="0"
      unitRef="USD">0</us-gaap:DepreciationDepletionAndAmortization>
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      decimals="0"
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      unitRef="USD">5898000</us-gaap:Assets>
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      contextRef="AsOf2020-09-30_custom_OEMDistributionMember"
      decimals="0"
      unitRef="USD">5103000</us-gaap:Assets>
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      contextRef="AsOf2021-09-30_custom_RetailDistributionMember"
      decimals="0"
      unitRef="USD">2178000</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2020-09-30_custom_RetailDistributionMember"
      decimals="0"
      unitRef="USD">416000</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2021-09-30_custom_DesignMember"
      decimals="0"
      unitRef="USD">5824000</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2020-09-30_custom_DesignMember"
      decimals="0"
      unitRef="USD">6649000</us-gaap:Assets>
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      contextRef="AsOf2021-09-30_custom_SegmentAssetsMember"
      decimals="0"
      unitRef="USD">13900000</us-gaap:Assets>
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      contextRef="AsOf2020-09-30_custom_SegmentAssetsMember"
      decimals="0"
      unitRef="USD">12168000</us-gaap:Assets>
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      contextRef="AsOf2021-09-30_custom_GeneralCorporateAssetsMember"
      decimals="0"
      unitRef="USD">5956000</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2020-09-30_custom_GeneralCorporateAssetsMember"
      decimals="0"
      unitRef="USD">7188000</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2021-09-30_us-gaap_ReportableSubsegmentsMember"
      decimals="0"
      unitRef="USD">19856000</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2020-09-30_us-gaap_ReportableSubsegmentsMember"
      decimals="0"
      unitRef="USD">19356000</us-gaap:Assets>
    <us-gaap:ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock_z0MPZqPYwdmh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - OPERATING SEGMENT INFORMATION (Details - Revenues)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_8B0_zWoT6qZPFwb5" style="display: none"&gt;Revenues from External Customers&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Revenues&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;United States&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20201001__20210930__srt--StatementGeographicalAxis__country--US_zp2vrNFULFNj" style="width: 18%; text-align: right" title="Revenues"&gt;25,670,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20191001__20200930__srt--StatementGeographicalAxis__country--US_zbwJ21mG7Af3" style="width: 18%; text-align: right" title="Revenues"&gt;21,017,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;China&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20201001__20210930__srt--StatementGeographicalAxis__country--CN_zZZTvUg5Kuik" style="text-align: right" title="Revenues"&gt;5,640,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20191001__20200930__srt--StatementGeographicalAxis__custom--APACRegionMember__us-gaap--GeographicDistributionAxis__country--CN_zFuDGWbzhd83" style="text-align: right" title="Revenues"&gt;5,093,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td&gt;Germany&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20201001__20210930__srt--StatementGeographicalAxis__country--DE_zLsYXwp9Jm33" style="text-align: right" title="Revenues"&gt;2,787,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191001__20200930__srt--StatementGeographicalAxis__country--DE_zbowWAzq6dGf" style="text-align: right" title="Revenues"&gt;3,375,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Poland&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201001__20210930__srt--StatementGeographicalAxis__country--PL_zFz1gMDcjjtb" style="text-align: right" title="Revenues"&gt;3,111,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191001__20200930__srt--StatementGeographicalAxis__country--PL_zKg57uaoh5Bf" style="text-align: right" title="Revenues"&gt;2,675,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Other foreign countries&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201001__20210930__srt--StatementGeographicalAxis__custom--OtherForeignCountriesMember_zmKSu2tsodK" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues"&gt;1,814,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191001__20200930__srt--StatementGeographicalAxis__custom--OtherForeignCountriesMember_zjFR4Lqv0fWl" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues"&gt;2,318,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zZqdxTxJL9al" style="border-bottom: Black 2.5pt double; text-align: right"&gt;39,022,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191001__20200930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_zxo5Q3xgI6C8" style="border-bottom: Black 2.5pt double; text-align: right"&gt;34,478,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</us-gaap:ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock>
    <us-gaap:Revenues
      contextRef="From2020-10-012021-09-30_country_US"
      decimals="0"
      unitRef="USD">25670000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-10-012020-09-30_country_US"
      decimals="0"
      unitRef="USD">21017000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-10-012021-09-30_country_CN"
      decimals="0"
      unitRef="USD">5640000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-10-012020-09-30_custom_APACRegionMember_country_CN"
      decimals="0"
      unitRef="USD">5093000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-10-012021-09-30_country_DE"
      decimals="0"
      unitRef="USD">2787000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-10-012020-09-30_country_DE"
      decimals="0"
      unitRef="USD">3375000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-10-012021-09-30_country_PL"
      decimals="0"
      unitRef="USD">3111000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-10-012020-09-30_country_PL"
      decimals="0"
      unitRef="USD">2675000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-10-012021-09-30_custom_OtherForeignCountriesMember"
      decimals="0"
      unitRef="USD">1814000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-10-012020-09-30_custom_OtherForeignCountriesMember"
      decimals="0"
      unitRef="USD">2318000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-10-012021-09-30_us-gaap_ReportableSubsegmentsMember"
      decimals="0"
      unitRef="USD">39022000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-10-012020-09-30_us-gaap_ReportableSubsegmentsMember"
      decimals="0"
      unitRef="USD">34478000</us-gaap:Revenues>
    <us-gaap:SchedulesOfConcentrationOfRiskByRiskFactorTextBlock contextRef="From2020-10-01to2021-09-30">&lt;table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zxptzZamk48b" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in" summary="xdx: Disclosure - OPERATING SEGMENT INFORMATION (Details - Concentrations)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BA_z5AUfJxGKvi4" style="display: none"&gt;Schedule of concentration percentages&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fiscal 2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;Customer A&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_c20201001__20210930__srt--MajorCustomersAxis__custom--CustomerAMember_zaZzK3vYuQ9" style="width: 18%; text-align: right" title="Revenues"&gt;5,343,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_c20191001__20200930__srt--MajorCustomersAxis__custom--CustomerAMember_zx4w12yiDnI6" style="width: 18%; text-align: right" title="Revenues"&gt;6,145,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Customer B&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_c20201001__20210930__srt--MajorCustomersAxis__custom--CustomerBMember_zivCKOioZ5Y9" style="text-align: right" title="Revenues"&gt;3,913,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_c20191001__20200930__srt--MajorCustomersAxis__custom--CustomerBMember_z4SNjCJa5Ch1" style="text-align: right" title="Revenues"&gt;3,448,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Customer C&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_c20201001__20210930__srt--MajorCustomersAxis__custom--CustomerCMember_z6GFtfyYGyW9" style="text-align: right" title="Revenues"&gt;5,111,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_c20191001__20200930__srt--MajorCustomersAxis__custom--CustomerCMember_zu0IfNLJvCi" style="text-align: right" title="Revenues"&gt;4,912,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;









&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;








&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The following customers or
their affiliates or contract manufacturers accounted for 10% or more of the Company&#x2019;s consolidated accounts receivable at September
30, 2021 and 2020:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 58%; text-align: left"&gt;Customer A&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AccountsReceivableNet_iI_c20210930__srt--MajorCustomersAxis__custom--CustomerAMember_z6aMqGea20cc" style="width: 18%; text-align: right" title="Accounts receivable"&gt;1,454,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AccountsReceivableNet_iI_c20200930__srt--MajorCustomersAxis__custom--CustomerAMember_zA7UTIZfovsb" style="width: 18%; text-align: right" title="Accounts receivable"&gt;977,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Customer B&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AccountsReceivableNet_iI_c20210930__srt--MajorCustomersAxis__custom--CustomerBMember_z1bJtX1har52" style="text-align: right" title="Accounts receivable"&gt;1,259,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccountsReceivableNet_iI_c20200930__srt--MajorCustomersAxis__custom--CustomerBMember_z8VFnLLQTJX4" style="text-align: right" title="Accounts receivable"&gt;966,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left"&gt;Customer C&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AccountsReceivableNet_iI_c20210930__srt--MajorCustomersAxis__custom--CustomerCMember_zpKfFg4jEGXd" style="text-align: right"&gt;1,138,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AccountsReceivableNet_iI_c20200930__srt--MajorCustomersAxis__custom--CustomerCMember_zTm3Cz2nncle" style="text-align: right" title="Accounts receivable"&gt;843,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


</us-gaap:SchedulesOfConcentrationOfRiskByRiskFactorTextBlock>
    <us-gaap:Revenues
      contextRef="From2020-10-012021-09-30_custom_CustomerAMember"
      decimals="0"
      unitRef="USD">5343000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-10-012020-09-30_custom_CustomerAMember"
      decimals="0"
      unitRef="USD">6145000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-10-012021-09-30_custom_CustomerBMember"
      decimals="0"
      unitRef="USD">3913000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-10-012020-09-30_custom_CustomerBMember"
      decimals="0"
      unitRef="USD">3448000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-10-012021-09-30_custom_CustomerCMember"
      decimals="0"
      unitRef="USD">5111000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-10-012020-09-30_custom_CustomerCMember"
      decimals="0"
      unitRef="USD">4912000</us-gaap:Revenues>
    <us-gaap:AccountsReceivableNet
      contextRef="AsOf2021-09-30_custom_CustomerAMember"
      decimals="0"
      unitRef="USD">1454000</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet
      contextRef="AsOf2020-09-30_custom_CustomerAMember"
      decimals="0"
      unitRef="USD">977000</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet
      contextRef="AsOf2021-09-30_custom_CustomerBMember"
      decimals="0"
      unitRef="USD">1259000</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet
      contextRef="AsOf2020-09-30_custom_CustomerBMember"
      decimals="0"
      unitRef="USD">966000</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet
      contextRef="AsOf2021-09-30_custom_CustomerCMember"
      decimals="0"
      unitRef="USD">1138000</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet
      contextRef="AsOf2020-09-30_custom_CustomerCMember"
      decimals="0"
      unitRef="USD">843000</us-gaap:AccountsReceivableNet>
    <us-gaap:DebtAndCapitalLeasesDisclosuresTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_80E_eus-gaap--DebtAndCapitalLeasesDisclosuresTextBlock_zSkjs2I6etPk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;NOTE 17&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;span id="xdx_827_zeIgihokeJTb"&gt;LINE
OF CREDIT&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company,
specifically IPS, has a $&lt;span id="xdx_902_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_c20210930_pp0p0" title="Line of credit maximum borrowing amount"&gt;1,300,000&lt;/span&gt;
revolving line of credit which was renewed in May 2021. The line of credit has a maturity date of &lt;span id="xdx_90C_eus-gaap--LineOfCreditFacilityExpirationDate1_c20201001__20210930" title="Line of credit maturity date"&gt;May
31, 2022&lt;/span&gt;, is guaranteed by the Company and is secured by all of IPS&#x2019; assets. The interest rate on the line of credit is
0.75% above &lt;i&gt;The Wall Street Journal&lt;/i&gt; prime rate. The effective interest rate was &lt;span id="xdx_900_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_dp_c20191001__20200930_zSRB72fVWPs5" title="Line of credit effective interest rate"&gt;&lt;span id="xdx_90A_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_dp_c20201001__20210930_zBeZKCmsAnNf" title="Line of credit effective interest rate"&gt;4.0&lt;/span&gt;&lt;/span&gt;%
at both September 30, 2021 and 2020. In March 2021, the Company paid down the outstanding balance on the line of credit and $&lt;span id="xdx_90B_eus-gaap--LineOfCreditFacilityRemainingBorrowingCapacity_c20210930_pp0p0" title="Line of credit amount available"&gt;1,300,000&lt;/span&gt;
was available at September 30, 2021. The Company is subject to certain debt-service ratio requirements which are measured annually.
The Company was in compliance with such covenants at September 30, 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:DebtAndCapitalLeasesDisclosuresTextBlock>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">1300000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityExpirationDate1 contextRef="From2020-10-01to2021-09-30">2022-05-31</us-gaap:LineOfCreditFacilityExpirationDate1>
    <us-gaap:LineOfCreditFacilityInterestRateDuringPeriod
      contextRef="From2019-10-012020-09-30"
      decimals="INF"
      unitRef="Pure">0.040</us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
    <us-gaap:LineOfCreditFacilityInterestRateDuringPeriod
      contextRef="From2020-10-01to2021-09-30"
      decimals="INF"
      unitRef="Pure">0.040</us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
    <us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity contextRef="AsOf2021-09-30" decimals="0" unitRef="USD">1300000</us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity>
    <us-gaap:DebtDisclosureTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_807_eus-gaap--DebtDisclosureTextBlock_zNn3slwAg1th" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;NOTE 18&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;span id="xdx_82E_zffnr6JtabP5"&gt;DEBT&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;On &lt;span id="xdx_90A_eus-gaap--DebtInstrumentIssuanceDate1_dd_c20201001__20210930__us-gaap--LongtermDebtTypeAxis__custom--PaycheckProtectionProgramMember_zKgULAaGigK3" title="Debt issuance date"&gt;April 18, 2020&lt;/span&gt;, the Company
entered into a PPP loan in an aggregate principal amount of $&lt;span id="xdx_909_eus-gaap--ProceedsFromIssuanceOfDebt_c20201001__20210930__us-gaap--LongtermDebtTypeAxis__custom--PaycheckProtectionProgramMember_pp0p0" title="Loan received"&gt;1,357,000&lt;/span&gt;. The loan was unsecured, bore interest at a rate of &lt;span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20210930__us-gaap--TypeOfArrangementAxis__custom--PaycheckProtectionProgramMember_zthdwqz1Xzuf" title="Debt interest rate"&gt;1.0&lt;/span&gt;% per annum
and was scheduled to mature on &lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20201001__20210930__us-gaap--LongtermDebtTypeAxis__custom--PaycheckProtectionProgramMember_zlrox7zAtZW8" title="Debt maturity date"&gt;April 18, 2022&lt;/span&gt;. The Company accounted for the proceeds as a loan and the current and long-term portions
of $&lt;span id="xdx_90A_eus-gaap--NotesPayableCurrent_c20210930__us-gaap--TypeOfArrangementAxis__custom--PaycheckProtectionProgramMember_pp0p0" title="Note payable, current"&gt;827,000&lt;/span&gt; and $&lt;span id="xdx_907_eus-gaap--LongTermDebtNoncurrent_c20210930__us-gaap--TypeOfArrangementAxis__custom--PaycheckProtectionProgramMember_pp0p0" title="Note payable, noncurrent"&gt;530,000&lt;/span&gt;, respectively, are included in the corresponding categories of notes payable on the consolidated balance sheet
at September 30, 2020. In October 2020, the Company filed for forgiveness of this loan and in December 2020, the SBA approved its forgiveness
request. The forgiveness has been accounted for as an extinguishment of debt and the resulting gain has been recorded as forgiveness of
note payable on the consolidated statement of operations for Fiscal 2021. There is a six-year period during which the SBA can review the
Company&#x2019;s forgiveness.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;In connection with the acquisition
of Kablooe, the Company assumed a loan payable with a principal amount of $&lt;span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_c20210930__dei--LegalEntityAxis__custom--KablooeMember__us-gaap--LongtermDebtTypeAxis__custom--LoanPayableMember_pp0p0" title="Debt face amount"&gt;170,000&lt;/span&gt;. The loan matured in August 2021, bore interest at
a rate of &lt;span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20210930__dei--LegalEntityAxis__custom--KablooeMember__us-gaap--LongtermDebtTypeAxis__custom--LoanPayableMember_zvKq6rfpFDbd" title="Debt interest rate"&gt;6.0&lt;/span&gt;% per annum and was secured by all of Kablooe&#x2019;s assets. Interest and principal payments of $&lt;span id="xdx_902_eus-gaap--DebtInstrumentPeriodicPayment_c20201001__20210930__dei--LegalEntityAxis__custom--KablooeMember__us-gaap--LongtermDebtTypeAxis__custom--LoanPayableMember_pp0p0" title="Periodic payment amount"&gt;15,000&lt;/span&gt; were payable &lt;span id="xdx_90B_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_c20201001__20210930__dei--LegalEntityAxis__custom--KablooeMember__us-gaap--LongtermDebtTypeAxis__custom--LoanPayableMember" title="Payment frequency"&gt;monthly&lt;/span&gt;
until maturity. The outstanding balance at September 30, 2021 and 2020 was $&lt;span id="xdx_905_eus-gaap--LongTermLoansPayable_iI_pp0p0_c20200930__dei--LegalEntityAxis__custom--KablooeMember__us-gaap--LongtermDebtTypeAxis__custom--LoanPayableMember_zPJDDqnscWmc" title="Loan payable outstanding"&gt;0&lt;/span&gt; and $156,000, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:DebtInstrumentIssuanceDate1 contextRef="From2020-10-012021-09-30_custom_PaycheckProtectionProgramMember">2020-04-18</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:ProceedsFromIssuanceOfDebt
      contextRef="From2020-10-012021-09-30_custom_PaycheckProtectionProgramMember"
      decimals="0"
      unitRef="USD">1357000</us-gaap:ProceedsFromIssuanceOfDebt>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-09-30_custom_PaycheckProtectionProgramMember"
      decimals="INF"
      unitRef="Pure">0.010</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentMaturityDate contextRef="From2020-10-012021-09-30_custom_PaycheckProtectionProgramMember">2022-04-18</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:NotesPayableCurrent
      contextRef="AsOf2021-09-30_custom_PaycheckProtectionProgramMember"
      decimals="0"
      unitRef="USD">827000</us-gaap:NotesPayableCurrent>
    <us-gaap:LongTermDebtNoncurrent
      contextRef="AsOf2021-09-30_custom_PaycheckProtectionProgramMember"
      decimals="0"
      unitRef="USD">530000</us-gaap:LongTermDebtNoncurrent>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2021-09-30_custom_KablooeMember_custom_LoanPayableMember"
      decimals="0"
      unitRef="USD">170000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2021-09-30_custom_KablooeMember_custom_LoanPayableMember"
      decimals="INF"
      unitRef="Pure">0.060</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2020-10-012021-09-30_custom_KablooeMember_custom_LoanPayableMember"
      decimals="0"
      unitRef="USD">15000</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentFrequencyOfPeriodicPayment contextRef="From2020-10-012021-09-30_custom_KablooeMember_custom_LoanPayableMember">monthly</us-gaap:DebtInstrumentFrequencyOfPeriodicPayment>
    <us-gaap:LongTermLoansPayable
      contextRef="AsOf2020-09-30_custom_KablooeMember_custom_LoanPayableMember"
      decimals="0"
      unitRef="USD">0</us-gaap:LongTermLoansPayable>
    <ford:DistributionAgreementTextBlock contextRef="From2020-10-01to2021-09-30">&lt;p id="xdx_80A_ecustom--DistributionAgreementTextBlock_zMp9ARxDeaQ4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;NOTE 19&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;span id="xdx_826_z3dodrgSQvQ2"&gt;MOONI
AGREEMENT&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;On January 29, 2019, the
Company entered into a three-year Distribution Agreement (the &#x201c;Agreement&#x201d;) with Mooni International AB and its owner. In accordance
with the Agreement, the Company: (i) was appointed as the exclusive distributor of Mooni's current and future products (including future
products developed or offered by Mooni and/or the owner) in North America, (ii) subject to certain repayment requirements, paid a fee
of $400,000 to Mooni, and (iii) was granted an option to purchase a controlling interest of Mooni at a valuation not to exceed $5 million
which, if exercised, would be effective on the 12 month anniversary of the effective date of the Agreement. This option was not exercised
and therefore expired. Additionally, Forward China, a company owned by Terence Wise, the Company's Chairman and Chief Executive Officer,
was named the designated supplier under the Agreement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company generated revenues
from this agreement of $&lt;span id="xdx_908_eus-gaap--Revenues_c20201001__20210930__us-gaap--BusinessAcquisitionAxis__custom--MooniInternationalMember_pp0p0" title="Revenues"&gt;198,000&lt;/span&gt; and $&lt;span id="xdx_902_eus-gaap--Revenues_c20191001__20200930__us-gaap--BusinessAcquisitionAxis__custom--MooniInternationalMember_pp0p0" title="Revenues"&gt;263,000&lt;/span&gt; in Fiscal 2021 and 2020, respectively. The current and long-term portions of the unamortized
fee of $&lt;span id="xdx_903_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_c20210930__us-gaap--TransactionTypeAxis__custom--DistributionAgreementMember__srt--CounterpartyNameAxis__custom--MooniInternationalMember_pp0p0" title="Unamortized fee - current portion"&gt;44,000&lt;/span&gt; and $&lt;span id="xdx_904_eus-gaap--OtherAssetsNoncurrent_c20210930__us-gaap--TransactionTypeAxis__custom--DistributionAgreementMember__srt--CounterpartyNameAxis__custom--MooniInternationalMember_pp0p0" title="Unamortized fee - noncurrent portion"&gt;0&lt;/span&gt;, respectively, at September 30, 2021 and $&lt;span id="xdx_900_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_c20200930__us-gaap--TransactionTypeAxis__custom--DistributionAgreementMember__srt--CounterpartyNameAxis__custom--MooniInternationalMember_pp0p0" title="Unamortized fee - current portion"&gt;133,000&lt;/span&gt; and $&lt;span id="xdx_905_eus-gaap--OtherAssetsNoncurrent_c20200930__us-gaap--TransactionTypeAxis__custom--DistributionAgreementMember__srt--CounterpartyNameAxis__custom--MooniInternationalMember_pp0p0" title="Unamortized fee - noncurrent portion"&gt;45,000&lt;/span&gt;, respectively, at September 30, 2020, are included
in prepaid and other current assets and other assets, respectively, in the accompanying consolidated balance sheets. Amortization of the
cost in Fiscal 2021 and Fiscal 2020 was $&lt;span id="xdx_909_eus-gaap--AdjustmentForAmortization_c20191001__20200930_pp0p0" title="Amortization of option"&gt;&lt;span id="xdx_900_eus-gaap--AdjustmentForAmortization_c20201001__20210930_pp0p0" title="Amortization of option"&gt;133,000&lt;/span&gt;&lt;/span&gt; and is included in sales and marketing expenses in the accompanying consolidated statements
of operations.&lt;/p&gt;

</ford:DistributionAgreementTextBlock>
    <us-gaap:Revenues
      contextRef="From2020-10-012021-09-30_custom_MooniInternationalMember"
      decimals="0"
      unitRef="USD">198000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-10-012020-09-30_custom_MooniInternationalMember"
      decimals="0"
      unitRef="USD">263000</us-gaap:Revenues>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2021-09-30_custom_DistributionAgreementMember_custom_MooniInternationalMember"
      decimals="0"
      unitRef="USD">44000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:OtherAssetsNoncurrent
      contextRef="AsOf2021-09-30_custom_DistributionAgreementMember_custom_MooniInternationalMember"
      decimals="0"
      unitRef="USD">0</us-gaap:OtherAssetsNoncurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2020-09-30_custom_DistributionAgreementMember_custom_MooniInternationalMember"
      decimals="0"
      unitRef="USD">133000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:OtherAssetsNoncurrent
      contextRef="AsOf2020-09-30_custom_DistributionAgreementMember_custom_MooniInternationalMember"
      decimals="0"
      unitRef="USD">45000</us-gaap:OtherAssetsNoncurrent>
    <us-gaap:AdjustmentForAmortization
      contextRef="From2019-10-012020-09-30"
      decimals="0"
      unitRef="USD">133000</us-gaap:AdjustmentForAmortization>
    <us-gaap:AdjustmentForAmortization
      contextRef="From2020-10-01to2021-09-30"
      decimals="0"
      unitRef="USD">133000</us-gaap:AdjustmentForAmortization>
    <link:footnoteLink
      xlink:role="http://www.xbrl.org/2003/role/link"
      xlink:type="extended">
        <link:loc
          xlink:href="#Fact000585"
          xlink:label="Fact000585"
          xlink:type="locator"/>
        <link:footnote id="Footnote000592" xlink:label="Footnote000592" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Cash paid by Forward at closing.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact000585"
          xlink:to="Footnote000592"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact000587"
          xlink:label="Fact000587"
          xlink:type="locator"/>
        <link:footnote id="Footnote000593" xlink:label="Footnote000593" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Forward issued 300,000 shares of its common stock valued at $1.23 per share, which represents the August 17, 2020 closing price of $1.37 per share, less an estimated 10% reduction in fair value related to restrictions that limit their marketability for a period of six months.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact000587"
          xlink:to="Footnote000593"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#Fact000589"
          xlink:label="Fact000589"
          xlink:type="locator"/>
        <link:footnote id="Footnote000594" xlink:label="Footnote000594" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Fair value of the contingent consideration is measured using the Black-Scholes option pricing method. Contingent consideration is to be paid in cash only upon Kablooe meeting certain earnings milestones over a five-year period.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact000589"
          xlink:to="Footnote000594"
          xlink:type="arc"/>
    </link:footnoteLink>
</xbrl>
