<SEC-DOCUMENT>0001683168-24-003230.txt : 20240510
<SEC-HEADER>0001683168-24-003230.hdr.sgml : 20240510
<ACCEPTANCE-DATETIME>20240510160607
ACCESSION NUMBER:		0001683168-24-003230
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		65
CONFORMED PERIOD OF REPORT:	20240331
FILED AS OF DATE:		20240510
DATE AS OF CHANGE:		20240510

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Forward Industries, Inc.
		CENTRAL INDEX KEY:			0000038264
		STANDARD INDUSTRIAL CLASSIFICATION:	PLASTICS PRODUCTS, NEC [3089]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		IRS NUMBER:				131950672
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-34780
		FILM NUMBER:		24934826

	BUSINESS ADDRESS:	
		STREET 1:		700 VETERANS MEMORIAL HWY, SUITE 100
		CITY:			HAUPPAUGE
		STATE:			NY
		ZIP:			11788
		BUSINESS PHONE:		631-547-3055

	MAIL ADDRESS:	
		STREET 1:		700 VETERANS MEMORIAL HWY, SUITE 100
		CITY:			HAUPPAUGE
		STATE:			NY
		ZIP:			11788

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FORWARD INDUSTRIES INC
		DATE OF NAME CHANGE:	19950105

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PROGRESS HEAT SEALING CO INC
		DATE OF NAME CHANGE:	19721111
</SEC-HEADER>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><span style="font-size: 7pt"><a href="#q2_001">Table of Contents</a></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>UNITED STATES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>WASHINGTON, D.C. 20549</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FORM <span id="xdx_90D_edei--DocumentType_c20231001__20240331_zQjWEzukk4sj"><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" id="Fact000013" name="dei:DocumentType">10-Q</ix:nonNumeric></span></b></p>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">For the quarterly period ended <b><span id="xdx_90A_edei--DocumentPeriodEndDate_c20231001__20240331_ze3HyzRQr3di"><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" format="ixt:datemonthdayyearen" id="Fact000016" name="dei:DocumentPeriodEndDate">March 31, 2024</ix:nonNumeric></span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">OR</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">For the transition period from ________________
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Commission file number <b><span id="xdx_90F_edei--EntityFileNumber_c20231001__20240331_z6bczsTMrYcl"><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" id="Fact000018" name="dei:EntityFileNumber">001-34780</ix:nonNumeric></span></b></p>

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities registered pursuant to Section 12(b) of the Act:</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant (1) has filed all reports
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant has submitted electronically
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 37.45pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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  <tr style="vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by checkmark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a shell company (as
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

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outstanding as of April 30, 2024.&#160;</p>

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

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


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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<!-- Field: Page; Sequence: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span id="q2_001"></span><b>FORWARD INDUSTRIES, INC.
AND SUBSIDIARIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160; &#160; &#160;</p>



<p style="margin: 0">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="background-color: white">
    <td style="font-weight: bold; vertical-align: top; width: 10%">PART I.</td>
    <td style="font-weight: bold; vertical-align: top; width: 83%"><a href="#q2_002">FINANCIAL INFORMATION</a></td>
    <td style="border-bottom: Black 0.5pt solid; vertical-align: bottom; text-align: center; width: 7%">Page <br/>
No.</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td>Item 1.</td>
    <td style="text-align: left"><a href="#q2_002">Financial Statements</a></td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="background-color: white">&#160;</td>
    <td><a href="#q2_004">Condensed Consolidated Balance Sheets at March 31, 2024 (Unaudited) and September 30, 2023</a></td>
    <td style="text-align: right; background-color: white">3</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
  <td>&#160;</td>
  <td style="padding-left: 5pt; text-align: left; text-indent: -5pt"><a href="#q2_005">Condensed Consolidated Statements of Operations (Unaudited) for the Three and Six Months Ended March 31, 2024 and 2023</a></td>
  <td style="text-align: right">4</td>
</tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td>&#160;</td>
    <td style="padding-left: 5pt; text-align: left; text-indent: -5pt"><a href="#q2_006">Condensed Consolidated Statements of Shareholders' Equity (Unaudited) for the Three and Six Months Ended March 31, 2024 and 2023</a></td>
    <td style="text-align: right">5</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td>&#160;</td>
    <td style="padding-left: 5pt; text-align: left; text-indent: -5pt"><a href="#q2_007">Condensed Consolidated Statements of Cash Flows (Unaudited) for the Six Months Ended March 31, 2024 and 2023</a></td>
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  <tr style="vertical-align: bottom; background-color: white">
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    <td style="text-align: right">7</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td>Item 2.</td>
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  <tr style="vertical-align: bottom; background-color: white">
    <td>Item 3.</td>
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    <td style="text-align: right">29</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td>Item 4.</td>
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    <td style="text-align: right">29</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
  <tr style="background-color: white">
    <td style="font-weight: bold; vertical-align: top">PART II.</td>
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    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td>Item 1.</td>
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    <td style="text-align: right">30</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td>Item 1A.</td>
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    <td style="text-align: right">30</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td>Item 2.</td>
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    <td style="text-align: right">30</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td>Item 3.</td>
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    <td style="text-align: right">30</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td>Item 4.</td>
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    <td style="text-align: right">30</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td>Item 5.</td>
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    <td style="text-align: right">30</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td>Item 6.</td>
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  <tr style="vertical-align: bottom; background-color: white">
    <td>&#160;</td>
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  </table>

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

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<!-- Field: Page; Sequence: 2 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><span id="q2_002"></span>PART I.&#160;&#160;FINANCIAL INFORMATION</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span id="q2_003"></span>ITEM 1. FINANCIAL STATEMENTS</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">FORWARD INDUSTRIES, INC. AND SUBSIDIARIES</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span id="q2_004"></span>CONDENSED CONSOLIDATED BALANCE SHEETS</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160; &#160; &#160; &#160; &#160; &#160; &#160;</p>



<p style="margin: 0">&#160;</p>

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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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  <td style="font-size: 10pt">&#160;<br/>
&#160;</td>
  <td style="font-size: 10pt; text-align: left">&#160;<br/>
&#160;</td>
  <td style="font-size: 10pt; text-align: right">&#160;<br/>
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  <td style="font-size: 10pt; text-align: left">&#160;<br/>
&#160;</td>
  <td style="font-size: 10pt">&#160;<br/>
&#160;</td>
  <td style="font-size: 10pt; text-align: left">&#160;<br/>
&#160;</td>
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  <td style="font-size: 10pt; text-align: left">&#160;<br/>
&#160;</td>
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<tr id="xdx_406_eus-gaap--InventoryNet_i02I_maCzlwQ_zVrXARNqGINd" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_406_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent_i02I_d0_maCzlwQ_zaqpP3zw2sOc" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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  <tr id="xdx_40D_eus-gaap--IntangibleAssetsNetExcludingGoodwill_i01I_maCzAXk_zGx9jnFPQ31h" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_402_eus-gaap--Goodwill_i01I_maCzAXk_zpW1gpTo79y3" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr id="xdx_407_eus-gaap--OperatingLeaseRightOfUseAsset_i01I_maCzAXk_z81TQtqD8Xfl" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_40E_eus-gaap--OtherAssetsNoncurrent_i01I_maCzAXk_zESbLS2kruhc" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr id="xdx_406_eus-gaap--Assets_i01TI_mtCzAXk_zBm3F6rOMRAh" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt; padding-left: 30pt">Total assets</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_z76Aednj2lLg" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesCurrentAbstract_i01B_zy2pMhB60lch" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NotesPayableCurrent_i02I_d0_maCzxC4_z5OzL7zai9E6" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr id="xdx_406_eus-gaap--AccountsPayableCurrent_i02I_maCzxC4_zr805W5lwtmg" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2023-09-30" id="Fact000101" format="ixt:numdotdecimal" decimals="0" unitRef="USD">518,892</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_ecustom--DueToAffiliateCurrent1_i02I_maCzxC4_zEgdW7KPv3X5" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Due to Forward China</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="ford:DueToAffiliateCurrent1" contextRef="AsOf2024-03-31" id="Fact000103" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,687,898</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  <tr id="xdx_403_eus-gaap--DeferredRevenueCurrent_i02I_maCzxC4_zpvigNuHLFC" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:DeferredRevenueCurrent" contextRef="AsOf2024-03-31" id="Fact000106" format="ixt:numdotdecimal" decimals="0" unitRef="USD">228,827</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  <tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_i02I_maCzxC4_zR14CBxb8W24" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2024-03-31" id="Fact000109" format="ixt:numdotdecimal" decimals="0" unitRef="USD">423,042</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2023-09-30" id="Fact000110" format="ixt:numdotdecimal" decimals="0" unitRef="USD">416,042</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_i02I_maCzxC4_zspqKMGIO7Z9" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent" contextRef="AsOf2024-03-31" id="Fact000112" format="ixt:numdotdecimal" decimals="0" unitRef="USD">560,494</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent" contextRef="AsOf2023-09-30" id="Fact000113" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,357,743</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--LiabilitiesCurrent_i01TI_mtCzxC4_maCzFUa_zbbbzCEYwEO4" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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  <td style="font-size: 10pt">&#160;<br/>
&#160;</td>
  <td style="font-size: 10pt; text-align: left">&#160;<br/>
&#160;</td>
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&#160;</td>
  <td style="font-size: 10pt">&#160;<br/>
&#160;</td>
  <td style="font-size: 10pt; text-align: left">&#160;<br/>
&#160;</td>
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  <td style="font-size: 10pt; text-align: left">&#160;<br/>
&#160;</td>
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<tr id="xdx_404_eus-gaap--AdditionalPaidInCapitalCommonStock_i02I_maCzQtl_zUBzUI7RHl1e" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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<p style="margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">The accompanying notes are an integral part of the unaudited condensed consolidated financial statements.</p>



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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">FORWARD INDUSTRIES, INC. AND SUBSIDIARIES</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span id="q2_005"></span>CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">(UNAUDITED)</p>



<p style="margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_30A_113_zr5k1J5bXxCj" summary="xdx: Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
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  <tr id="xdx_402_eus-gaap--SellingAndMarketingExpense_msCzqZi_zXDwaWVuxbk6" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  <tr id="xdx_406_eus-gaap--OperatingIncomeLoss_iT_mtCzqZi_maCzh42_ze8VgHk7qNpk" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  <tr id="xdx_40E_eus-gaap--NetIncomeLoss_iT_mtCztI2_zjCUTVTQUHJ4" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt">Basic loss per share :</td><td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_zuZRCKINlX22" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr id="xdx_40A_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_i_pdd" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  </table>


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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">The accompanying notes are an integral part of the unaudited condensed consolidated financial statements.</p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">FORWARD INDUSTRIES, INC. AND SUBSIDIARIES</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span id="q2_006"></span>CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">(UNAUDITED)</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;</p>



<p style="margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_300_114_zRLL6VtRWmnk" summary="xdx: Statement - CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (UNAUDITED)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center; font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
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    <td colspan="18" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">For the Three and Six Months Ended March 31, 2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; font-weight: bold; text-align: center">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
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    <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center">&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Shares</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt">&#160;</td></tr>
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    <td style="width: 35%; font-size: 10pt">Balance at September 30, 2023</td><td style="width: 2%; font-size: 10pt">&#160;</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 9%; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000301" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,202,202</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 9%; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-09-30_us-gaap_RetainedEarningsMember" id="Fact000302" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">17,686,553</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">Share-based compensation</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#8211;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0307">&#8211;</span></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions" contextRef="From2023-10-012023-12-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000308" format="ixt:numdotdecimal" decimals="0" unitRef="USD">50,811</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0309">&#8211;</span></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions" contextRef="From2023-10-012023-12-31" id="Fact000310" format="ixt:numdotdecimal" decimals="0" unitRef="USD">50,811</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--NetIncomeLoss_zy1eoJzTD0C9" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">Net loss</td><td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8211;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0312">&#8211;</span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0313">&#8211;</span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">Balance at December 31, 2023</td><td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">Share-based compensation</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#8211;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0324">&#8211;</span></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0326">&#8211;</span></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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    <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">Net loss</td><td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8211;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0329">&#8211;</span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
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<p style="margin: 0">&#160;</p>

<p style="margin: 0">&#160;</p>

<p style="margin: 0">&#160;</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">The accompanying notes are an integral part of the unaudited condensed consolidated financial statements.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">FORWARD INDUSTRIES, INC. AND SUBSIDIARIES</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span id="q2_007"></span>CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">(UNAUDITED)</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&#160; &#160; &#160; &#160; &#160; &#160; &#160;</p>



<p style="margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_300_112_z822FiUQ1LM7" summary="xdx: Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract_iB_zo1xh90o4Gch" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_i01N_di_msCz9KO_zAyasx4w4V12" style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zz4h9gkw9y1h" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">Financing Activities:</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_ecustom--RepaymentOfNotePayableToForwardChina_i01N_di_msCz9MN_zuQLlVqqFHBk" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_401_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_mtCz9MN_maCzf0q_zvTyQD3IEsZf" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_i01T_mtCzf0q_zuuM2NXnKmec" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr id="xdx_40D_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iS_zBQDDJfMExk1" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_401_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iE_zJILn5RhA7De" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--SupplementalCashFlowInformationAbstract_iB_zgaWP2gTUrX7" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">Supplemental Disclosures of Cash Flow Information:</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--InterestPaidNet_i01_zJQN4TZ2eBZ2" style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">The accompanying notes are an integral part of the unaudited condensed consolidated financial statements.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><b><span id="q2_009"></span>FORWARD INDUSTRIES, INC. AND
SUBSIDIARIES<br/>
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt">&#160;</p>

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<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="text-align: justify; width: 10%">NOTE 1</td>
  <td style="text-align: justify; width: 90%"><span id="xdx_827_zvmMhwv2SW8j">OVERVIEW</span></td></tr>
</table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Business</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Forward Industries, Inc.
(&#8220;Forward&#8221;, &#8220;we&#8221;, &#8220;our&#8221; or the &#8220;Company&#8221;) is a global design, sourcing and distribution
company serving top tier medical and technology customers worldwide.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="background-color: white">The
Company&#8217;s design division provides hardware and software product design and engineering services to customers predominantly located
in the U.S. The Company&#8217;s original equipment manufacturing (&#8220;OEM&#8221;) distribution division sources and sells carrying
cases and other accessories for medical monitoring and diagnostic kits as well as a variety of other portable electronic and non-electronic
devices to OEMs or their contract manufacturers worldwide, that either package our products as accessories &#8220;in box&#8221; together
with their branded product offerings or sell them through their retail distribution channels. The Company does not manufacture any of
its OEM products and sources substantially all of these products from independent suppliers in China, through Forward Industries Asia-Pacific
Corporation, a British Virgin Islands corporation (&#8220;Forward China&#8221;). See Note 9.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Discontinued Operations</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In July 2023, the Company
decided to cease operations of its retail distribution segment (&#8220;Retail Exit&#8221;) and is presenting the results of operations
for this segment within discontinued operations in the current and prior periods presented herein. Our retail distribution business sourced
and sold smart-enabled furniture, hot tubs and saunas and a variety of other products through various online retailer websites to customers
predominantly located in the U.S. and Canada. The inventory of the retail segment is presented as discontinued assets held for sale on
the balance sheets at March 31, 2024 and September 30, 2023. Where applicable, certain footnotes exclude the discontinued operations unless
otherwise noted. See Note 3 for additional information on discontinued operations.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">For the six months
ended March 31, 2024, the Company generated a net loss of $<span id="xdx_90B_eus-gaap--NetIncomeLoss_dxL_c20231001__20240331_zDlpLXUh8ieb" title="::XDX::-907434"><span style="-sec-ix-hidden: xdx2ixbrl0470">907,000</span></span>,
loss from continuing operations of $<span id="xdx_901_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_dxL_c20231001__20240331_znzylirSJZs6" title="::XDX::-926912"><span style="-sec-ix-hidden: xdx2ixbrl0471">927,000</span></span>
and used cash flows from operating activities of $<span id="xdx_903_eus-gaap--NetCashProvidedByUsedInOperatingActivities_dxL_c20231001__20240331_zdQz2g2cTDil" title="::XDX::-528180"><span style="-sec-ix-hidden: xdx2ixbrl0472">528,000</span></span>.
By discontinuing the retail segment, which incurred significant losses, the Company expects improved performance in future periods.
The Company&#8217;s OEM distribution segment procures substantially all its products through independent suppliers in China through
Forward China. In connection with the new sourcing agreement and in order to preserve future liquidity, in November 2023, the
Company and Forward China entered into an agreement whereby Forward China agreed to limit the amount of outstanding payables it
would seek to collect from the Company to $500,000 in any 12-month period, which the Company agreed to pay within 30 days of any
such request (see Note 9). This agreement pertains only to payables that were outstanding at October 30, 2023 of approximately
$7,365,000. Purchases from Forward China made after October 30, 2023 are not covered by this agreement and are expected to be paid
according to normal payment terms. Based on our forecasted cash flows, discontinuing our retail segment and the agreement with
Forward China, we believe our existing cash balance and working capital will be sufficient to meet our liquidity needs through at
least May 31, 2025. If necessary to preserve future cash flow and liquidity, we have the ability to implement cost-cutting measures
in a timely manner as we have done in prior periods, which may include a reduction in labor force and/or salary reductions for
existing personnel as deemed necessary. The condensed consolidated financial statements do not include any adjustments that might
result if the Company is unable to continue as a going concern.</p>

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

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<ix:exclude><p id="xdx_23D_za7WrvjLqLbb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><b>&#160;</b></p></ix:exclude>

<ix:exclude><p id="xdx_237_z2szWuPhuy51" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><b></b></p></ix:exclude>

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<ix:exclude><p id="xdx_234_zCq0yKpYnese" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><b>FORWARD INDUSTRIES, INC. AND
SUBSIDIARIES<br/>
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</b></p></ix:exclude>
<ix:exclude><p id="xdx_236_zwwy5OTpada2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><b>&#160;</b></p></ix:exclude>

<ix:exclude><p id="xdx_232_zeOHNQqgRvo7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><b>&#160;</b></p></ix:exclude>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On May 11, 2023, the U.S.
Department of Health and Human Services declared the end of the Public Health Emergency for COVID-19; however, the effects of COVID-19
continue to linger throughout the global economy and our businesses. Though the severity of COVID-19 has subsided, new variants, or the
outbreak of a new pathogen, could interrupt our business, cause renewed labor and supply chain disruptions, and negatively impact the
global and US economy, which could materially and adversely impact our business.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000481" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p id="xdx_803_eus-gaap--SignificantAccountingPoliciesTextBlock_zUg4QEQtLit" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="text-align: justify; width: 10%">NOTE 2</td>
  <td style="text-align: justify; width: 90%"><span id="xdx_823_z4Q7OHFzzI32">ACCOUNTING POLICIES</span></td></tr>
</table>


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

<ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000483" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock"><p id="xdx_841_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_z1XkdkvMRKqg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><span id="xdx_863_zHn0ySin3KWa">Basis of Presentation</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The accompanying condensed
consolidated financial statements include the accounts of Forward Industries, Inc. and all of its wholly-owned subsidiaries: Forward Industries
(IN), Inc. (&#8220;Forward US&#8221;), Forward Industries (Switzerland) GmbH (&#8220;Forward Switzerland&#8221;), Forward Industries UK
Limited (&#8220;Forward UK&#8221;), Intelligent Product Solutions, Inc. (&#8220;IPS&#8221;) and Kablooe, Inc. (&#8220;Kablooe&#8221;).
The terms &#8220;Forward&#8221;, &#8220;we&#8221;, &#8220;our&#8221; or the &#8220;Company&#8221; as used throughout this document are
used to indicate Forward Industries, Inc. and all of its wholly-owned subsidiaries. All significant intercompany transactions and balances
have been eliminated in consolidation.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In the opinion of management,
the accompanying condensed consolidated financial statements presented in this Quarterly Report on Form 10-Q reflect all normal recurring
adjustments necessary to present fairly the financial position and results of operations and cash flows for the interim periods presented
herein but are not necessarily indicative of the results of operations for the year ending September 30, 2024. These condensed consolidated
financial statements should be read in conjunction with the Company&#8217;s audited consolidated financial statements included in its
Annual Report on Form 10-K for the fiscal year ended September 30, 2023, and with the disclosures and risk factors presented therein.
The September 30, 2023 condensed consolidated balance sheet has been derived from the audited consolidated financial statements.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000485" name="us-gaap:UseOfEstimates"><p id="xdx_846_eus-gaap--UseOfEstimates_zXgDrp7RQZek" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86A_zuadS56Ovex7">Accounting Estimates</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The preparation of the Company&#8217;s
condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America
(&#8220;U.S. GAAP&#8221;) 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.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000487" name="us-gaap:SegmentReportingPolicyPolicyTextBlock"><p id="xdx_84E_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zj2zDLzquOzd" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_86B_zIOP3qncFyz1">Segment Reporting</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">As a result of the discontinued
retail segment, as disclosed in Note 3, the Company now has two reportable segments: OEM distribution and design. The OEM distribution
segment sources and sells carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable
electronic and non-electronic devices (such as sporting and recreational products, bar code scanners, GPS location devices, tablets and
firearms) on a made-to-order basis that are customized to fit the products sold by our OEM customers worldwide. 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 to customers predominantly located in the U.S. See Note 6 for more information on
segments.</p>

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

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<ix:exclude><p id="xdx_233_zpiFaA7mFLwc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><b>FORWARD INDUSTRIES, INC. AND
SUBSIDIARIES<br/>
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</b></p></ix:exclude>

<ix:exclude><p id="xdx_239_zvESvImqo7S7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_238_z9wd5C08iJQl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000495" name="us-gaap:ReceivablesPolicyTextBlock"><p id="xdx_84D_eus-gaap--ReceivablesPolicyTextBlock_zjo6fRn1J853" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86F_zyV5D02fnJTb">Accounts Receivable</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Accounts receivable consist
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30, 2023, respectively) and contract assets as described further below under the heading &#8220;Revenue Recognition.&#8221; The Company
maintains an allowance for credit losses, which is recorded as a reduction to accounts receivable on the condensed 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 March 31,
2024 and September 30, 2023, the Company had <span id="xdx_904_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_do_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zsmP60PVvXta" title="Accounts receivable, allowance for credit loss"><span id="xdx_900_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_do_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zGrqdzcFWbhg" title="Accounts receivable, allowance for credit loss"><ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivable" contextRef="AsOf2024-03-31_custom_OEMDistributionMember" id="Fact000501" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivable" contextRef="AsOf2023-09-30_custom_OEMDistributionMember" id="Fact000503" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD">no</ix:nonFraction></ix:nonFraction></span></span> allowances for credit losses for the OEM distribution segment, allowances for credit losses
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segment.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company has agreements
with various retailers which contain different terms for trade discounts, promotional and other sales allowances. At March 31, 2024 and
September 30, 2023, the Company recorded accounts receivable allowances of $<span id="xdx_90A_ecustom--AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_z4NFlLcyn9y3" title="Allowances for trade discounts, promotional and other sales allowances"><ix:nonFraction name="ford:AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances" contextRef="AsOf2024-03-31_custom_RetailDistributionMember" id="Fact000513" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">40,000</ix:nonFraction></span> and $<span id="xdx_901_ecustom--AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zIgb1H7dMjph" title="Allowances for trade discounts, promotional and other sales allowances"><ix:nonFraction name="ford:AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances" contextRef="AsOf2023-09-30_custom_RetailDistributionMember" id="Fact000515" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">139,000</ix:nonFraction></span>, respectively, for the discontinued retail
distribution segment.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000517" name="us-gaap:InventoryPolicyTextBlock"><p id="xdx_84C_eus-gaap--InventoryPolicyTextBlock_zfiO6tDuHbye" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_869_z46jZpPCsZEd">Inventories</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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&#8217;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&#8217;s condensed consolidated statements of operations.
In determining the adequacy of the allowance, management&#8217;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&#8217;s estimates of the allowance may
change from time to time based on management&#8217;s assessments, and such changes could be material.</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>OEM Distribution Segment</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The OEM distribution segment
recognizes revenue 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. If 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 condensed consolidated balance sheets. The OEM distribution segment had <span id="xdx_90E_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zurXR3mshR25" title="Contract liabilities"><span id="xdx_906_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zORCtMvtffH7" title="Contract liabilities"><span id="xdx_90A_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_z9npoMg1lgBh" title="Contract liabilities"><ix:nonFraction name="us-gaap:ContractWithCustomerLiability" contextRef="AsOf2024-03-31_custom_OEMDistributionMember" id="Fact000521" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:ContractWithCustomerLiability" contextRef="AsOf2023-09-30_custom_OEMDistributionMember" id="Fact000523" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:ContractWithCustomerLiability" contextRef="AsOf2022-09-30_custom_OEMDistributionMember" id="Fact000525" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD">no</ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span> contract liabilities
at March 31, 2024, September 30, 2023 or September 30, 2022.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Discontinued Retail Distribution Segment</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The discontinued retail distribution
segment sold products primarily through online websites operated by authorized third-party retailers. Revenue is recognized when control
(as defined in Accounting Standards Codification (&#8220;ASC&#8221;) 606, &#8220;Revenue from Contracts with Customers&#8221;) of the
related goods is transferred to the retailer, which generally occurs upon shipment to the end customer. Other than product delivery, the
retail distribution segment does not typically have other deliverables or performance obligations associated with its products. Revenue
is measured as the amount of consideration expected to be received in exchange for the products provided, net of allowances taken by retailers
for product returns and any taxes collected from customers that will be remitted to governmental authorities. 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 condensed consolidated balance sheets. The retail distribution segment had <span id="xdx_903_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailDistributionMember_z59klWW8Wy6c" title="Contract liabilities"><span id="xdx_908_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailDistributionMember_zj2cMd1E81vd" title="Contract liabilities"><span id="xdx_905_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailDistributionMember_zx2KHwv0yi6i" title="Contract liabilities"><ix:nonFraction name="us-gaap:ContractWithCustomerLiability" contextRef="AsOf2024-03-31_custom_DiscontinuedRetailDistributionMember" id="Fact000527" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:ContractWithCustomerLiability" contextRef="AsOf2023-09-30_custom_DiscontinuedRetailDistributionMember" id="Fact000529" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:ContractWithCustomerLiability" contextRef="AsOf2022-09-30_custom_DiscontinuedRetailDistributionMember" id="Fact000531" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD">no</ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span> contract liabilities
at March 31, 2024, September 30, 2023 or 2022. The results of operations of the retail segment are reported as discontinued operations
for the three and six months ended March 31, 2024 and 2023. See Note 3.</p>

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

<ix:exclude><p id="xdx_23E_zBwW8ygq15X1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><b>&#160;</b></p></ix:exclude>

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<ix:exclude><p id="xdx_23B_z1xqW6BtS639" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><b>FORWARD INDUSTRIES, INC. AND
SUBSIDIARIES<br/>
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</b></p></ix:exclude>
<ix:exclude><p id="xdx_23B_zuCTxyLIg7Pj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><b>&#160;</b></p></ix:exclude>

<ix:exclude><p id="xdx_239_zzhiy1CtGHej" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><b>&#160;</b>&#160;</p></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Design Segment</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company applies the &#8220;cost
to cost&#8221; and &#8220;right to invoice&#8221; 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 &#8220;right to invoice&#8221; 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 &#8220;cost to cost&#8221; 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.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 condensed consolidated balance sheets. The design segment had contract assets of $<span id="xdx_907_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zo5cF2uwnX84" title="Contract assets"><ix:nonFraction name="us-gaap:ContractWithCustomerAssetNet" contextRef="AsOf2024-03-31_custom_DesignSegmentMember" id="Fact000540" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,240,000</ix:nonFraction></span>, $<span id="xdx_90B_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zifK8aj4lNkb" title="Contract assets"><ix:nonFraction name="us-gaap:ContractWithCustomerAssetNet" contextRef="AsOf2023-09-30_custom_DesignSegmentMember" id="Fact000542" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">976,000</ix:nonFraction></span> and $<span id="xdx_902_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zzzIVjb3tkyi" title="Contract assets"><ix:nonFraction name="us-gaap:ContractWithCustomerAssetNet" contextRef="AsOf2022-09-30_custom_DesignSegmentMember" id="Fact000544" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">609,000</ix:nonFraction></span>
at March 31, 2024, September 30, 2023 and September 30, 2022, 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 condensed
consolidated balance sheets. The design segment had contract liabilities of $<span id="xdx_90B_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zooGdOk14xYh" title="Contract liabilities"><ix:nonFraction name="us-gaap:ContractWithCustomerLiability" contextRef="AsOf2024-03-31_custom_DesignSegmentMember" id="Fact000546" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">229,000</ix:nonFraction></span>, $<span id="xdx_900_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_z4kurGwELD91" title="Contract liabilities"><ix:nonFraction name="us-gaap:ContractWithCustomerLiability" contextRef="AsOf2023-09-30_custom_DesignSegmentMember" id="Fact000548" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">297,000</ix:nonFraction></span>, and $<span id="xdx_905_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_z8IvZwN0P2fb" title="Contract liabilities"><ix:nonFraction name="us-gaap:ContractWithCustomerLiability" contextRef="AsOf2022-09-30_custom_DesignSegmentMember" id="Fact000550" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">439,000</ix:nonFraction></span> at March 31, 2024, September
30, 2023 and September 30, 2022, respectively.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000552" name="us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy"><p id="xdx_843_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_zV72zR67iwg5" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_865_zCcwRsaYAU63">Goodwill</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company reviews goodwill
for impairment at least annually, or more often if triggering events occur. The Company has two reporting units with goodwill (the IPS
and Kablooe operating segments) 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 assessment 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 value, no impairment charge is recognized. If the fair value of the reporting
unit is less than its carrying value, an impairment charge will be recognized for the amount by which the reporting unit&#8217;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. Management evaluated and concluded that there were <span id="xdx_901_eus-gaap--GoodwillAndIntangibleAssetImpairment_do_c20231001__20240331_zeB2OO2n7QQb" title="Impairment of goodwill"><ix:nonFraction name="us-gaap:GoodwillAndIntangibleAssetImpairment" contextRef="From2023-10-01to2024-03-31" id="Fact000554" format="ixt-sec:numwordsen" decimals="0" unitRef="USD">no</ix:nonFraction></span> indications goodwill was impaired at March 31,
2024.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000556" name="us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy"><p id="xdx_841_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zz1oBa3JuTy5" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_867_zwP2CmaheGLb">Intangible Assets</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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
and are amortized over their estimated useful lives, which are periodically evaluated for reasonableness.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 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 <span id="xdx_907_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_do_c20231001__20240331_zNFZ63g2kPTh" title="Impairments of intangible assets"><ix:nonFraction name="us-gaap:ImpairmentOfIntangibleAssetsExcludingGoodwill" contextRef="From2023-10-01to2024-03-31" id="Fact000558" format="ixt-sec:numwordsen" decimals="0" unitRef="USD">no</ix:nonFraction></span> indications of impairments of intangible assets at March 31, 2024.</p>

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

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<ix:exclude><p id="xdx_230_zk8c7P8AD4Hj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><b>FORWARD INDUSTRIES, INC. AND
SUBSIDIARIES<br/>
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</b></p></ix:exclude>

<ix:exclude><p id="xdx_237_zpf4j1asB99d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_230_zTtKJPnasoel" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000566" name="us-gaap:IncomeTaxPolicyTextBlock"><p id="xdx_84F_eus-gaap--IncomeTaxPolicyTextBlock_zRUVY4mLWPg3" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_86D_ztKIl6cRyPQ7">Income Taxes</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 March 31, 2024, there was no change to our assessment that a full valuation allowance was required against all net deferred
tax assets as it is not probable that such deferred tax assets will be realized. 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
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We perform fair value measurements
in accordance with the guidance provided by ASC 820, &#8220;Fair Value Measurement.&#8221; 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.</p>

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

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

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

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000570" name="us-gaap:LesseeLeasesPolicyTextBlock"><p id="xdx_846_eus-gaap--LesseeLeasesPolicyTextBlock_zQcsIesJ6h65" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_863_zBCx5JJsKlje">Leases</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Lease assets and liabilities
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incremental borrowing rate commensurate with the lease term, since the Company&#8217;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&#8217;s right to use an underlying asset for the lease term and lease liabilities represent the Company&#8217;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 on the condensed consolidated balance sheets. The current and long-term
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000572" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_845_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zQzY6tvWPsI2" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_86A_z2Q1T5LTcwMf">Recent Accounting Pronouncements</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In November 2023, the Financial
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(Topic 280): Improvements to Reportable Segment Disclosures,&#8221; which requires expanded segment reporting and is effective for the
Company for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating
the effects of this pronouncement on its condensed consolidated financial statements.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In November 2019, the FASB
issued ASU 2019-11, &#8220;Codification Improvements to Topic 326, Financial Instruments &#8211; Credit Losses.&#8221; 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 adopted this guidance in the first quarter of fiscal 2024 with no material
impact on its condensed consolidated financial statements.</p>

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

<ix:exclude><p id="xdx_235_z0y2dFvf3up8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b></b>&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23A_zPWdcz0ers9a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p></ix:exclude>

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<ix:exclude><p id="xdx_231_z6dkcq7ZIc6i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><b>FORWARD INDUSTRIES, INC. AND
SUBSIDIARIES<br/>
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</b></p></ix:exclude>

<ix:exclude><p id="xdx_23B_zt0lfKcDfHr7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt">&#160;</p></ix:exclude>

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<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="width: 10%"><b>NOTE 3</b></td>
  <td style="width: 90%"><b><span id="xdx_82F_zwVXlbXqjtO4">DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE</span></b></td></tr>
</table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Considering the recurring
losses incurred by the retail segment, in July 2023, the Company decided to cease operations of its retail distribution segment (&#8220;Retail
Exit&#8221;). The primary assets of the retail segment are inventory and accounts receivable. The Company expects to sell, liquidate,
or otherwise dispose of remaining retail inventory by June 30, 2024, and to collect remaining retail accounts receivable by the end of
Fiscal 2024. After this time, we expect to have no further significant continuing involvement with the retail distribution segment. The
Retail Exit is considered a strategic shift that will have a significant impact on the Company&#8217;s operations and financial results.
The inventory of the retail segment meets the criteria to be considered &#8220;held-for-sale&#8221; in accordance with ASC 205-20, &#8220;Discontinued
Operations.&#8221; Accordingly, the retail inventory is classified on our condensed consolidated balance sheets as &#8220;discontinued
assets held for sale&#8221; at March 31, 2024 and September 30, 2023, and the results of operations for the retail segment have been classified
as &#8220;Discontinued Operations&#8221; on the condensed consolidated statements of operations for the three and six months ended March
31, 2024 and 2023. The condensed consolidated balance sheets and results of operations for comparable prior periods have been reclassified
to conform to this presentation in accordance with the accounting guidance.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The total amount related
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The following table presents the major classes
of the &#8220;Income / loss from discontinued operations, net of tax&#8221; in our condensed consolidated statements of operations.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At March 31, 2024 and September
30, 2023, discontinued assets held for sale of $<span id="xdx_908_ecustom--DiscontinuedAssetsHeldForSale_iI_pp0p0_c20240331_zM7Bhk520Ye1" title="Discontinued assets held for sale"><ix:nonFraction name="ford:DiscontinuedAssetsHeldForSale" contextRef="AsOf2024-03-31" id="Fact000625" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span> and $<span id="xdx_90E_ecustom--DiscontinuedAssetsHeldForSale_iI_pp0p0_c20230930_zVJ2Q63EhETg" title="Discontinued assets held for sale"><ix:nonFraction name="ford:DiscontinuedAssetsHeldForSale" contextRef="AsOf2023-09-30" id="Fact000627" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">508,000</ix:nonFraction></span>, respectively, consist of the net inventory of the retail segment. These
numbers include an allowance of $<span id="xdx_907_eus-gaap--DiscontinuedOperationTaxEffectOfDiscontinuedOperation_pp0p0_c20231001__20240331_zpnWwtPTY31b" title="Discontinued operation allowance"><ix:nonFraction name="us-gaap:DiscontinuedOperationTaxEffectOfDiscontinuedOperation" contextRef="From2023-10-01to2024-03-31" id="Fact000629" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">262,000</ix:nonFraction></span> and $<span id="xdx_90B_eus-gaap--DiscontinuedOperationTaxEffectOfDiscontinuedOperation_pp0p0_c20221001__20230930_zL6hGHaY7NHh" title="Discontinued operation allowance"><ix:nonFraction name="us-gaap:DiscontinuedOperationTaxEffectOfDiscontinuedOperation" contextRef="From2022-10-012023-09-30" id="Fact000631" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,464,000</ix:nonFraction></span>, respectively to reduce excess or otherwise unsellable inventory to its estimated
net realizable value.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">There was no depreciation,
amortization, investing or financing cash flow activities, or other significant noncash operating cash flow activities for the retail
segment in the three and six months ended March 31, 2024 or 2023.</p>

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

<ix:exclude><p id="xdx_23A_z7MheuO0H3l6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23B_zm1GmFFXJ3R3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></p></ix:exclude>

<ix:exclude><!-- Field: Page; Sequence: 12 -->
    <div id="xdx_235_zUUyHHyWUJn2" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div id="xdx_239_z1UM0IKnzfh4" style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_23D_zMEN2Kcfii96" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><b>FORWARD INDUSTRIES, INC. AND
SUBSIDIARIES<br/>
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</b></p></ix:exclude>

<ix:exclude><p id="xdx_231_zhke2gDUdWzc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000637" name="us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock"><p id="xdx_80A_eus-gaap--GoodwillAndIntangibleAssetsDisclosureTextBlock_zHjyQNcjj748" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 9pt">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="text-align: justify; width: 10%"><b>NOTE 4</b></td>
  <td style="text-align: justify; width: 90%"><b><span id="xdx_821_zYtjCHzzIelh">INTANGIBLE ASSETS AND GOODWILL</span></b></td></tr>
</table>


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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company&#8217;s intangible
assets consist of the following:</p>

<ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000639" name="us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_z8aCZh1qSZS6" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Intangible assets)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt"><span id="xdx_8B4_zoE2TK35cWll" style="display: none">Schedule of intangible
assets</span></td><td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="10" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 9pt">March
    31, 2024</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="10" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 9pt">September
    30, 2023</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 9pt">Trademarks</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 9pt">Customer
    Relationships</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 9pt">Total
    Intangible Assets</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 9pt">Trademarks</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 9pt">Customer
    Relationships</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 9pt">Total
    Intangible Assets</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="width: 22%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">Gross carrying amount</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zaZIOi4c7rs" title="Gross carrying amount" style="width: 9%; font-size: 10pt; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2024-03-31_us-gaap_TrademarksMember" id="Fact000641" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">585,000</ix:nonFraction></span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zqmfQODe1uRe" title="Gross carrying amount" style="width: 9%; font-size: 10pt; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2024-03-31_us-gaap_CustomerRelationshipsMember" id="Fact000643" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,390,000</ix:nonFraction></span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20240331_zYmETPTeZv3d" title="Gross carrying amount" style="width: 9%; font-size: 10pt; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2024-03-31" id="Fact000645" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,975,000</ix:nonFraction></span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_za0fuabhvwC8" title="Gross carrying amount" style="width: 9%; font-size: 10pt; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2023-09-30_us-gaap_TrademarksMember" id="Fact000647" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">585,000</ix:nonFraction></span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zyhI1Delxrtb" title="Gross carrying amount" style="width: 9%; font-size: 10pt; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2023-09-30_us-gaap_CustomerRelationshipsMember" id="Fact000649" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,390,000</ix:nonFraction></span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20230930_zmDCBzfGqFrj" title="Gross carrying amount" style="width: 9%; font-size: 10pt; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2023-09-30" id="Fact000651" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,975,000</ix:nonFraction></span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Less accumulated amortization</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zTh0FTqWkHJl" title="Less accumulated amortization" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" contextRef="AsOf2024-03-31_us-gaap_TrademarksMember" id="Fact000653" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">223,000</ix:nonFraction></span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zUIoxopZbBMe" title="Less accumulated amortization" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" contextRef="AsOf2024-03-31_us-gaap_CustomerRelationshipsMember" id="Fact000655" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">966,000</ix:nonFraction></span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20240331_zBgRPc0SB8P4" title="Less accumulated amortization" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" contextRef="AsOf2024-03-31" id="Fact000657" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,189,000</ix:nonFraction></span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zXigATrdTVI2" title="Less accumulated amortization" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" contextRef="AsOf2023-09-30_us-gaap_TrademarksMember" id="Fact000659" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">203,000</ix:nonFraction></span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zMhRg3825r05" title="Less accumulated amortization" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" contextRef="AsOf2023-09-30_us-gaap_CustomerRelationshipsMember" id="Fact000661" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">879,000</ix:nonFraction></span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20230930_zF8e3DcAlED" title="Less accumulated amortization" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" contextRef="AsOf2023-09-30" id="Fact000663" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,082,000</ix:nonFraction></span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Net carrying amount</span></td><td style="font-size: 10pt; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zbkUQSNTQGbf" title="Net carrying amount" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2024-03-31_us-gaap_TrademarksMember" id="Fact000665" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">362,000</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zdsyLFOiFNDj" title="Net carrying amount" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2024-03-31_us-gaap_CustomerRelationshipsMember" id="Fact000667" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">424,000</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20240331_zbHCVGrWmXLe" title="Net carrying amount" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2024-03-31" id="Fact000669" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">786,000</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zjrSushmOfWg" title="Net carrying amount" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2023-09-30_us-gaap_TrademarksMember" id="Fact000671" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">382,000</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zasboUiIHKOl" title="Net carrying amount" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2023-09-30_us-gaap_CustomerRelationshipsMember" id="Fact000673" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">511,000</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20230930_zkXL5dCaOash" title="Net carrying amount" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2023-09-30" id="Fact000675" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">893,000</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company&#8217;s
intangible assets resulted from 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 <span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zLXh2fy5Osw1" title="Expected useful lives"><ix:nonNumeric contextRef="AsOf2024-03-31_us-gaap_TrademarksMember" format="ixt-sec:duryear" id="Fact000677" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">15</ix:nonNumeric></span>
years for the trademarks and <span id="xdx_906_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtYxH_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_z4aLgKVZNxC7" title="Expected useful lives::XDX::P8Y">eight</span>
years for the customer relationships. Amortization expense related to intangible assets was $<span id="xdx_903_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20240101__20240331_zsDhezVS45ca" title="Amortization expense related to intangible assets"><span id="xdx_90E_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20230101__20230331_zjw5EEQkXpl" title="Amortization expense related to intangible assets"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2024-01-012024-03-31" id="Fact000681" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2023-01-012023-03-31" id="Fact000683" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">53,000</ix:nonFraction></ix:nonFraction></span></span>
for the three months ended March 31, 2024 and 2023, and $<span id="xdx_90C_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20231001__20240331_ztFpCNFaKe55" title="Amortization expense related to intangible assets"><span id="xdx_907_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20221001__20230331_zNvZo9mQXfdi" title="Amortization expense related to intangible assets"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2023-10-01to2024-03-31" id="Fact000685" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2022-10-012023-03-31" id="Fact000687" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">106,000</ix:nonFraction></ix:nonFraction></span></span>
for the six months ended March 31, 2024 and 2023, which is included in general and administrative expenses on the condensed
consolidated statements of operations.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At March 31, 2024, estimated
amortization expense for the Company&#8217;s intangible assets is as follows:</p>

<ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000689" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zIcKwFFOaS9j" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
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<tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_zAQfiIYVBjlc" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Fiscal 2025</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Fiscal 2027</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">Fiscal 2028</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_z4jgWF11SZFg" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">Thereafter</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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  <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">Total</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
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  </table></ix:nonNumeric>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><i><span style="text-decoration: underline">Goodwill</span></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Goodwill
represents the future economic benefits of assets acquired in a business combination that are not individually identified or separately
recognized. The Company&#8217;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&#8217;s goodwill is held under the design segment of our business.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000707" name="us-gaap:FairValueDisclosuresTextBlock"><p id="xdx_806_eus-gaap--FairValueDisclosuresTextBlock_zesGdE07sNbi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="text-align: justify; width: 10%">NOTE 5</td>
  <td style="text-align: justify; width: 90%"><span id="xdx_828_zKcnuAxLri2a">FAIR VALUE MEASUREMENTS</span></td></tr>
</table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">The
acquisition of Kablooe provides annual contingent earnout payments based on their results of operations through August 2025. The fair
value of the earnout liability is measured on a recurring basis at each reporting date using a Black-Scholes valuation model with inputs
categorized within level three of the fair value hierarchy. During the three and six months ended December 31, 2022, the Company reduced
this liability from $70,000 to $30,000 based on changes to the expected likelihood of Kablooe reaching the specified earnings targets.
In September 2023, the Company further reduced this liability from $30,000 to $0 due to the low likelihood of Kablooe reaching the specified
earnings target. The fair value of this earnout liability remained $<span id="xdx_90C_ecustom--FairValueEarnoutLiability_iI_c20240331_zbS8c6dBRdIf" title="Fair value earnout liability"><ix:nonFraction name="ford:FairValueEarnoutLiability" contextRef="AsOf2024-03-31" id="Fact000709" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span> at March 31, 2024. The resulting gains have been recorded as a component
of other income on the condensed consolidated statement of operations.</p>

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

<ix:exclude><p id="xdx_234_z8L3D4LY5Er5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_235_zsk7qI5NfS1h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"></p></ix:exclude>

<ix:exclude><!-- Field: Page; Sequence: 13 -->
    <div id="xdx_239_zvTug9KbWbad" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div id="xdx_230_zSTUk3gi0fu2" style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_230_z0VkMe1sMaVk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><b>FORWARD INDUSTRIES, INC. AND
SUBSIDIARIES<br/>
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</b></p></ix:exclude>

<ix:exclude><p id="xdx_23F_z3YEdfBxPc6l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000715" name="us-gaap:SegmentReportingDisclosureTextBlock"><p id="xdx_80B_eus-gaap--SegmentReportingDisclosureTextBlock_zmyquspbRX2j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 9pt">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="text-align: justify; width: 10%"><b>NOTE 6</b></td>
  <td style="text-align: justify; width: 90%"><b><span id="xdx_82F_zr29YZBkYhMk">SEGMENTS AND CONCENTRATIONS</span></b></td></tr>
</table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">As a result of discontinuing
the retail segment (see Note 3), the Company now has two reportable segments: OEM distribution and design. The results of the retail segment
are classified as discontinued operations as discussed in Note 3. Segment information presented herein excludes the results of the retail
segment for all periods presented.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our chief operating decision
maker (&#8220;CODM&#8221;) regularly reviews revenue and operating income for each segment to assess financial results and allocate resources.
For our OEM distribution segment, we exclude general and administrative and general corporate expenses from its 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.</p>

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

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

<ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000717" name="us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_z9dEJnzlh2z7" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details - Operations)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left"><span id="xdx_8B1_zXdjxmgcjakj" style="display: none">Schedule of segment and
related reconciliations</span></td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">For the Six Months Ended <br/>
March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">Operating income/(loss):</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Depreciation and amortization:</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
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    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left">OEM distribution</td><td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

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

<ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000798" name="ford:ScheduleOfSegmentReportingInformationBySegment1TextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--ScheduleOfSegmentReportingInformationBySegment1TextBlock_zCVI4sw9lzE4" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details - Segment assets)" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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2023</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_986_ecustom--TotalSegmentAssets_iI_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zO06eKG3ngt" title="Total segment assets" style="width: 13%; font-size: 10pt; text-align: right"><ix:nonFraction name="ford:TotalSegmentAssets" contextRef="AsOf2024-03-31_us-gaap_NetAssetsSegmentMember_custom_OEMDistributionMember" id="Fact000800" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,587,000</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_98E_eus-gaap--Assets_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zZqbmE93Ac1h" title="Total assets" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2024-03-31_us-gaap_NetAssetsSegmentMember" id="Fact000824" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">15,191,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

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<ix:exclude><p id="xdx_237_zFEtfVkpbJBb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><b>FORWARD INDUSTRIES, INC. AND
SUBSIDIARIES<br/>
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</b></p></ix:exclude>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company had certain customers
in the OEM distribution segment whose individual percentage of the Company&#8217;s consolidated revenues was 10% or greater. Revenues
from one customer or their affiliates or contract manufacturers represented <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zblGFm4E3Hu2" title="Concentration risk, percentage"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20230101__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zPOrotbERgL" title="Concentration risk, percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2024-01-012024-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomersMember_custom_OEMDistributionSegmentMember" id="Fact000834" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-01-012023-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomersMember_custom_OEMDistributionSegmentMember" id="Fact000836" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">13.9</ix:nonFraction></ix:nonFraction></span></span>% of the Company&#8217;s consolidated net revenues for
the three months ended March 31, 2024 and 2023. Revenues from one customer or their affiliates or contract manufacturers represented <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20231001__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zYlt6LZBBP05" title="Concentration risk, percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-10-012024-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomersMember_custom_OEMDistributionSegmentMember" id="Fact000838" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">11.4</ix:nonFraction></span>%
of the Company&#8217;s consolidated net revenues for the six months ended March 31, 2024 and revenues from two customers or their affiliates
or contract manufacturers represented <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20221001__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zfBvrZk212zg" title="Concentration risk, percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-10-012023-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_TwoCustomersMember_custom_OEMDistributionSegmentMember" id="Fact000840" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">24.9</ix:nonFraction></span>% of the Company&#8217;s consolidated net revenues for the six months ended March 31, 2023.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">For the three and six months
ended March 31, 2024 and 2023, the Company had one customer in the design segment whose individual percentage of the Company&#8217;s consolidated
revenues was 10% or greater. Revenues from this customer represented <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zccphOIc0w9b" title="Concentration risk, percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2024-01-012024-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomerMember_custom_DesignSegmentMember" id="Fact000842" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">27.6</ix:nonFraction></span>% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20230101__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zYExl9crsR79" title="Concentration risk, percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-01-012023-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomerMember_custom_DesignSegmentMember" id="Fact000844" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">26.3</ix:nonFraction></span>% of the Company&#8217;s consolidated net revenues
for the three months ended March 31, 2024 and 2023, respectively. Revenues from this customer represented <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20231001__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zSCv85daUvm9" title="Concentration risk, percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-10-012024-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomerMember_custom_DesignSegmentMember" id="Fact000846" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">27.6</ix:nonFraction></span>% and <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20221001__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zBRAPvYqpwIk" title="Concentration risk, percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-10-012023-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomerMember_custom_DesignSegmentMember" id="Fact000848" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">21.1</ix:nonFraction></span>% of the Company&#8217;s
consolidated net revenues for the six months ended March 31, 2024 and 2023, respectively.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At March 31, 2024 and September
30, 2023, the Company had customers in the OEM distribution segment whose accounts receivable balance accounted for 10% or more of the
Company&#8217;s consolidated accounts receivable. One customer or its affiliate or contract manufacturer represented <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20231001__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_z6X63exeCtWe" title="Concentration risk, percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-10-012024-03-31_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomerMember_custom_OEMDistributionSegmentMember" id="Fact000850" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">14</ix:nonFraction></span>% and <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_c20221001__20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zSx2ppO1ao96" title="Concentration risk, percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-10-012023-09-30_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomerMember_custom_OEMDistributionSegmentMember" id="Fact000852" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12.0</ix:nonFraction></span>% of
the Company&#8217;s consolidated accounts receivable at March 31, 2024 and September 30, 2023, respectively.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At March 31, 2024 and September
30, 2023, the Company had one customer in the design segment whose accounts receivable balance accounted for 10% or more of the Company&#8217;s
consolidated accounts receivable. Accounts receivable from this customer represented <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20231001__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zp51hCjDx723" title="Concentration risk, percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-10-012024-03-31_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomerMember_custom_DesignSegmentMember" id="Fact000854" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">26.7</ix:nonFraction></span>% and <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20221001__20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zYjPAig6rLjg" title="Concentration risk, percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-10-012023-09-30_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomerMember_custom_DesignSegmentMember" id="Fact000856" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">31.1</ix:nonFraction></span>%, respectively, of the Company&#8217;s
consolidated accounts receivable at March 31, 2024 and September 30, 2023.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In March 2023, the Company&#8217;s
contract with one of its major diabetic customers in the OEM distribution segment expired. Due to increased pricing pressures, the Company
did not extend its contract with this customer. Revenue from this customer approximated <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_c20230101__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--MajorDiabeticCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zuTEhGCE01r3" title="Concentration risk, percentage"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20221001__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--MajorDiabeticCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zN9W9VCTifY9" title="Concentration risk, percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-01-012023-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_MajorDiabeticCustomersMember_custom_OEMDistributionSegmentMember" id="Fact000858" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-10-012023-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_MajorDiabeticCustomersMember_custom_OEMDistributionSegmentMember" id="Fact000860" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">14.0</ix:nonFraction></ix:nonFraction></span></span>% of our consolidated net revenues for the
three and six months ended March 31, 2023. The Company expects the loss of this customer to continue to cause a significant decline in
OEM distribution segment revenues in future periods.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000862" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zmM8ogRW3xf7" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="text-align: justify; width: 10%">NOTE 7</td>
  <td style="text-align: justify; width: 90%"><span id="xdx_82A_zw4WtkgwFPW8">SHAREHOLDERS&#8217; EQUITY</span></td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Stock Options</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On October 1, 2023, the Company
granted options to three of its non-employee directors to purchase an aggregate of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230929__20231002__srt--CounterpartyNameAxis__custom--NonEmployeeDirectorsMember__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zj2G7ZA829lf" title="Options granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2023-09-292023-10-02_custom_NonEmployeeDirectorsMember_us-gaap_StockOptionMember" id="Fact000864" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">332,409</ix:nonFraction></span> shares of its common stock at an exercise price
of $<span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230929__20231002__srt--CounterpartyNameAxis__custom--NonEmployeeDirectorsMember__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zxqsbw9B5yU" title="Exercise price"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" contextRef="From2023-09-292023-10-02_custom_NonEmployeeDirectorsMember_us-gaap_StockOptionMember" id="Fact000866" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.76</ix:nonFraction></span> per share. The options vest one year from the date of grant, expire five years from the date of the grant and 110,803 were forfeited
prior to vesting. The options have a weighted average grant-date fair value of $<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20230929__20231002__srt--CounterpartyNameAxis__custom--NonEmployeeDirectorsMember__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zgcQENQ10Nkk" title="Option grant-date fair value per share"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2023-09-292023-10-02_custom_NonEmployeeDirectorsMember_us-gaap_StockOptionMember" id="Fact000868" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.36</ix:nonFraction></span> per share and an aggregate grant-date fair value
of $<span id="xdx_903_ecustom--FairValueOfOptionsGranted_c20230929__20231002__srt--CounterpartyNameAxis__custom--NonEmployeeDirectorsMember__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zi7mjsW7LJRc" title="Fair value of options granted"><ix:nonFraction name="ford:FairValueOfOptionsGranted" contextRef="From2023-09-292023-10-02_custom_NonEmployeeDirectorsMember_us-gaap_StockOptionMember" id="Fact000870" format="ixt:numdotdecimal" decimals="0" unitRef="USD">120,000</ix:nonFraction></span>, which will be recognized, net of forfeitures, ratably over the vesting period. <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_do_c20230101__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zvRVL85p3ypa" title="Options granted"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_do_c20221001__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zwpvasjiXBq5" title="Options granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" contextRef="From2023-01-012023-03-31_us-gaap_StockOptionMember" id="Fact000872" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" contextRef="From2022-10-012023-03-31_us-gaap_StockOptionMember" id="Fact000874" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">No</ix:nonFraction></ix:nonFraction></span></span> options were granted during the three and
six months ended March 31, 2023. <span style="background-color: white">There were <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_do_c20240101__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zO2VbW0iA5tg" title="Options exercised"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_do_c20231001__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zHJHDQMfnsp8" title="Options exercised"><span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_do_c20230101__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zj7C0pP62MQh" title="Options exercised"><span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_do_c20221001__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zXMyne0Vb0ll" title="Options exercised"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2024-01-012024-03-31_us-gaap_StockOptionMember" id="Fact000876" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2023-10-012024-03-31_us-gaap_StockOptionMember" id="Fact000878" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2023-01-012023-03-31_us-gaap_StockOptionMember" id="Fact000880" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2022-10-012023-03-31_us-gaap_StockOptionMember" id="Fact000882" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">no</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> options exercised during the three and six months
ended March 31, 2024 or 2023. </span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="background-color: white">The
Company recognized compensation expense for stock option awards of $<span id="xdx_906_eus-gaap--ShareBasedCompensation_pp0p0_c20240101__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUy6XgIMIHt7" title="Share based compensation expense"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_StockOptionMember" id="Fact000884" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,000</ix:nonFraction></span> and $<span id="xdx_90E_eus-gaap--ShareBasedCompensation_pp0p0_c20230101__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUamPYvrVxP1" title="Share based compensation expense"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2023-01-012023-03-31_us-gaap_StockOptionMember" id="Fact000886" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">15,000</ix:nonFraction></span> during the three months ended March 31, 2024 and
2023, respectively, and $<span id="xdx_90C_eus-gaap--ShareBasedCompensation_pp0p0_c20231001__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUOecjZIDKOg" title="Share based compensation expense"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2023-10-012024-03-31_us-gaap_StockOptionMember" id="Fact000888" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">61,000</ix:nonFraction></span> and $<span id="xdx_90B_eus-gaap--ShareBasedCompensation_pp0p0_c20221001__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zyDdmFYtxhul" title="Share based compensation expense"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2022-10-012023-03-31_us-gaap_StockOptionMember" id="Fact000890" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">39,000</ix:nonFraction></span> during the six months ended March 31, 2024 and 2023, respectively, which was recorded as a
component of general and administrative expenses in its condensed consolidated statements of operations. At March 31, 2024, there was
$<span id="xdx_905_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_pp0p0_c20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zRpe20Z55rK1" title="Unrecognized compensation cost"><ix:nonFraction name="us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" contextRef="AsOf2024-03-31_us-gaap_StockOptionMember" id="Fact000892" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">41,000</ix:nonFraction></span> of total unrecognized compensation cost related to nonvested stock option awards that is expected to be recognized over a weighted
average period of <span id="xdx_900_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20231001__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zFdpJYexa9vb" title="Unrecognized compensation cost weighted average vesting period"><ix:nonNumeric contextRef="From2023-10-012024-03-31_us-gaap_StockOptionMember" format="ixt-sec:duryear" id="Fact000894" name="us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1">0.5</ix:nonNumeric></span> years.</span></p>

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

<ix:exclude><p id="xdx_23B_zmTBpt6pEe42" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_230_zr6YEJkrj1d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p></ix:exclude>

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<ix:exclude><p id="xdx_23A_zshB78AWLDke" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><b>FORWARD INDUSTRIES, INC. AND
SUBSIDIARIES<br/>
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</b></p></ix:exclude>

<ix:exclude><p id="xdx_23D_zgHB3l8Jzwb6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt">&#160;</p></ix:exclude>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Nasdaq</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#8239;</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On July 31, 2023, the Company
was notified by Nasdaq that it was not compliant with its closing bid price requirement because the closing bid price of our common stock
was below $1.00 per share for 30 consecutive trading days. The Company had 180 days, or until January 29, 2024, to regain compliance with
this requirement. On January 30, 2024, we were notified by Nasdaq that based on our continued non-compliance with this requirement, it
had determined that the Company&#8217;s common stock would be scheduled for delisting from Nasdaq. On February 6, 2024, the Company requested
a hearing on this matter with the Nasdaq Hearings Panel (&#8220;Panel&#8221;), which was held on April 9, 2024. This request stayed any
trading suspension or delisting of the Company&#8217;s common stock until the completion of the hearings process.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On February 22, 2024, the
Company was notified by Nasdaq that its shareholders&#8217; equity of $<span id="xdx_908_eus-gaap--StockholdersEquity_iI_c20231231_z7LPBZjSz5Q9" title="Shareholders equity"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31" id="Fact000902" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,312,852</ix:nonFraction></span> as reported in its Form 10-Q for the period ended December
31, 2023 fell below the $2,500,000 minimum required for continued listing and that the Panel would consider this additional deficiency
at the April 9<sup>th</sup> hearing.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At the hearing, the Company
presented a plan of action to meet compliance with both bid price and shareholders&#8217; equity (our &#8220;Compliance Plan&#8221;).
On April 19, 2024, the Company was notified by the Panel that its request for an extension was granted. The Company has until July 9,
2024 to become compliant with both bid price and shareholders&#8217; equity. We can provide no assurance that we will regain compliance
by July 9, 2024.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="background-color: white">In
order to meet the shareholders&#8217; equity requirement, the Company is in negotiations with Forward China to convert a portion of the
accounts payable due to them from the purchase of product into equity. We can provide no assurance that these negotiations will be successful.
</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Reverse Stock Split</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On February 6, 2024, the
Company's shareholders approved an amendment to our Restated Certificate of Incorporation (the &#8220;Amendment&#8221;) to effect a&#8239;reverse
stock split&#8239;at a ratio in the range of 1-for-2 to <span id="xdx_90C_eus-gaap--StockholdersEquityReverseStockSplit_c20240205__20240206_zhSDk80q4UF6"><ix:nonNumeric contextRef="From2024-02-052024-02-06" id="Fact000903" name="us-gaap:StockholdersEquityReverseStockSplit">1-for-3</ix:nonNumeric></span>, with such ratio to be determined at the discretion of the Company's board
of directors and with such&#8239;reverse stock split&#8239;to be effected at such time and date, if at all, as determined by the Company's
board of directors in its sole discretion. Due to the decline in its stock price since February 6, 2024, the Company does not believe
the ratio approved in February will be significant enough to maintain long term compliance with Nasdaq&#8217;s bid price requirement.
The Company is therefore currently seeking shareholder approval at a special meeting on June 10, 2024 to increase the range of the reverse
stock split from 1-for-3 to 1-for-10, which if approved, would void the ratio approved by shareholders on February 6, 2024. If shareholder
approval is obtained, the Company&#8217;s board of directors intends to determine whether to proceed with the reverse stock split, the
effective time and ratio of the reverse stock split at a future date. We can provide no assurances that it will be approved by shareholders
or implemented by the board of directors or that it will result in our stock price increasing to meet the bid price requirement for a
period sufficient to regain compliance with Nasdaq listing requirements.</p>

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

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<ix:exclude><p id="xdx_233_zfz3Tbj8Tbw9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p></ix:exclude>

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<ix:exclude><p id="xdx_236_zx6oXipIpXr6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><b>FORWARD INDUSTRIES, INC. AND
SUBSIDIARIES<br/>
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</b></p></ix:exclude>

<ix:exclude><p id="xdx_23E_z4bISYeQAC95" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000910" name="us-gaap:EarningsPerShareTextBlock"><p id="xdx_809_eus-gaap--EarningsPerShareTextBlock_zpF8Z5gu4qT5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 9pt">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="text-align: justify; width: 10%">NOTE 8</td>
  <td style="text-align: justify; width: 90%"><span id="xdx_824_zqjUTCJ0kfDf">EARNINGS PER SHARE</span></td></tr>
</table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Basic earnings 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 earnings 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. A reconciliation of basic and diluted earnings per share is as follows:</p>

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    <td style="font-size: 10pt">Numerator:</td><td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_ecustom--DenominatorAbstract_iB_zPPKCmtpMh48" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">Denominator:</td><td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--WeightedAverageNumberOfSharesOutstandingBasic1_zhUv21puQsq9" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left">Weighted average common shares outstanding</td><td style="font-size: 10pt">&#160;</td>
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  <tr id="xdx_402_eus-gaap--WeightedAverageNumberDilutedSharesOutstandingAdjustment_d0_zwvzHMNrQCZi" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Dilutive common share equivalents</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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  <tr id="xdx_405_ecustom--WeightedAverageNumberOfDilutedSharesOutstanding1_ze0FhY0f9oP4" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Weighted average dilutive shares outstanding</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--EarningsPerShareBasicAbstract_iB_z8rpsnyyw5Dj" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">Basic (loss)/earnings per share :</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_z5KSWrJ6jbt6" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Basic loss per share from continuing operations</td><td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsPerBasicShare" contextRef="From2022-10-012023-03-31" id="Fact000962" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.02</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_zBMOiEg84fQ1" style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Basic (loss)/earnings per share from discontinued operations</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" contextRef="From2023-01-012023-03-31" id="Fact000965" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.07</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" contextRef="From2023-10-01to2024-03-31" id="Fact000966" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.00</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" contextRef="From2022-10-012023-03-31" id="Fact000967" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.11</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40E_eus-gaap--EarningsPerShareBasic_zNPaIJ8FGZA5" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Basic loss per share</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2024-01-012024-03-31" id="Fact000969" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.05</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2023-01-012023-03-31" id="Fact000970" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.09</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2023-10-01to2024-03-31" id="Fact000971" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.09</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--EarningsPerShareDilutedAbstract_iB_z6t8Vw2M6hFe" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">Diluted (loss)/earnings per share:</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_zuDaIz5uDNl9" style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Diluted loss per share from continuing operations</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsPerDilutedShare" contextRef="From2024-01-012024-03-31" id="Fact000979" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.05</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsPerDilutedShare" contextRef="From2023-01-012023-03-31" id="Fact000980" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.01</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsPerDilutedShare" contextRef="From2023-10-01to2024-03-31" id="Fact000981" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.09</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsPerDilutedShare" contextRef="From2022-10-012023-03-31" id="Fact000982" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.02</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40B_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_zSFt2sSh7Stj" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following securities
were excluded from the calculation of diluted earnings per share in each period because their inclusion would have been anti-dilutive:</p>

<ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact000994" name="us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zM8kFsbCOJxj" summary="xdx: Disclosure - EARNINGS PER SHARE (Details - Antidilutive shares)" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; padding-bottom: 1pt">Warrants</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20240331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zr5wyMLov1J4" title="Total potentially dilutive shares" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2024-01-012024-03-31_us-gaap_WarrantMember" id="Fact001004" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">75,000</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20230331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_ziYTgYGJ1aNb" title="Total potentially dilutive shares" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2023-01-012023-03-31_us-gaap_WarrantMember" id="Fact001006" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">151,000</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20231001__20240331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zdaaq0C03O9c" title="Total potentially dilutive shares" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2023-10-012024-03-31_us-gaap_WarrantMember" id="Fact001008" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">75,000</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20221001__20230331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zLuoxM3PP82f" title="Total potentially dilutive shares" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2022-10-012023-03-31_us-gaap_WarrantMember" id="Fact001010" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">151,000</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Total potentially dilutive shares</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20240331_zwqignLWmX94" title="Total potentially dilutive shares" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2024-01-012024-03-31" id="Fact001012" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,049,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20230331_zGV2oYjm1L2i" title="Total potentially dilutive shares" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2023-01-012023-03-31" id="Fact001014" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,191,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20231001__20240331_zRXG9csdf3Ve" title="Total potentially dilutive shares" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2023-10-01to2024-03-31" id="Fact001016" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,049,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20221001__20230331_zUp7Hmm60QS" title="Total potentially dilutive shares" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2022-10-012023-03-31" id="Fact001018" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,191,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>


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

<ix:exclude><p id="xdx_237_zYH3e3db2AD1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_233_zUu8tFcmf9j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_238_zP9AAYm5Zw3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></p></ix:exclude>

<ix:exclude><!-- Field: Page; Sequence: 17 -->
    <div id="xdx_230_zvT0E2Cgfkrg" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div id="xdx_23C_ztAnARHRGFSl" style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_23C_zRGjjFzgYJcd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><b>FORWARD INDUSTRIES, INC. AND
SUBSIDIARIES<br/>
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</b></p></ix:exclude>

<ix:exclude><p id="xdx_23D_zG8neLtUVWrj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact001025" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p id="xdx_80D_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zdkwQyD1i7l1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 9pt">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="text-align: justify; width: 10%">NOTE 9</td>
  <td style="text-align: justify; width: 90%"><span id="xdx_827_zbIilurvMoul">RELATED PARTY TRANSACTIONS</span></td></tr>
</table>


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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Buying Agency and Supply
Agreement</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company has a Buying
Agency and Supply Agreement (the &#8220;Supply Agreement&#8221;) 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&#8217;s exclusive buying agent and supplier of
Products (as defined in the Supply Agreement) in the Asia-Pacific region. The Company purchases products at Forward China&#8217;s
cost and through March 2023 paid Forward China a monthly service fee equal to the sum of (i) $100,000, and (ii) 4% of &#8220;Adjusted
Gross Profit&#8221;, which is defined as the selling price less the cost from Forward China. Considering the loss of a significant OEM
distribution customer (see Note 6), effective April 1, 2023, the Company and Forward China agreed to reduce the fixed portion of the sourcing
fee from $100,000 to $83,333 per month for the remaining term of the Supply Agreement, which expired in October 2023. Effective October
2023, the Company and Forward China entered into a new sourcing agreement under which the fixed portion of the sourcing fee was further
reduced to $65,833 per month. Other terms in the agreement are substantially the same as the prior agreement. The new sourcing agreement
expires October 31, 2024. <span style="background-color: white">The Company recorded service fees to Forward China of $<span id="xdx_900_eus-gaap--ProfessionalAndContractServicesExpense_pp0p0_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zp5csPelbBch" title="Service fees"><ix:nonFraction name="us-gaap:ProfessionalAndContractServicesExpense" contextRef="From2024-01-012024-03-31_custom_ForwardChinaMember" id="Fact001027" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">219,000</ix:nonFraction></span> and $<span id="xdx_90C_eus-gaap--ProfessionalAndContractServicesExpense_pp0p0_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_z4IFA2AlfrHl" title="Service fees"><ix:nonFraction name="us-gaap:ProfessionalAndContractServicesExpense" contextRef="From2023-01-012023-03-31_custom_ForwardChinaMember" id="Fact001029" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">349,000</ix:nonFraction></span>
during the three months ended March 31, 2024 and 2023, respectively, and $<span id="xdx_907_eus-gaap--ProfessionalAndContractServicesExpense_pp0p0_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_z6H6s2ybMAed" title="Service fees"><ix:nonFraction name="us-gaap:ProfessionalAndContractServicesExpense" contextRef="From2023-10-012024-03-31_custom_ForwardChinaMember" id="Fact001031" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">453,000</ix:nonFraction></span> and $<span id="xdx_905_eus-gaap--ProfessionalAndContractServicesExpense_pp0p0_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zSSOp11cthp7" title="Service fees"><ix:nonFraction name="us-gaap:ProfessionalAndContractServicesExpense" contextRef="From2022-10-012023-03-31_custom_ForwardChinaMember" id="Fact001033" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">694,000</ix:nonFraction></span> for the six months ended March 31, 2024
and 2023, respectively, which are included as a component of cost of sales upon sales of the related products. The Company had purchases
from Forward China during the three months ended March 31, 2024 and 2023 of approximately $<span id="xdx_906_eus-gaap--CostDirectMaterial_pp0p0_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zYdWXn3MFdJc" title="Purchases"><ix:nonFraction name="us-gaap:CostDirectMaterial" contextRef="From2024-01-012024-03-31_custom_ForwardChinaMember" id="Fact001035" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,007,000</ix:nonFraction></span> and $<span id="xdx_902_eus-gaap--CostDirectMaterial_pp0p0_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zNOwiSum9Cr1"><ix:nonFraction name="us-gaap:CostDirectMaterial" contextRef="From2023-01-012023-03-31_custom_ForwardChinaMember" id="Fact001036" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,191,000</ix:nonFraction></span>, respectively, and
$<span id="xdx_903_eus-gaap--CostDirectMaterial_pp0p0_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zYvwo5GfDLTe"><ix:nonFraction name="us-gaap:CostDirectMaterial" contextRef="From2023-10-012024-03-31_custom_ForwardChinaMember" id="Fact001037" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,523,000</ix:nonFraction></span> and $<span id="xdx_904_eus-gaap--CostDirectMaterial_pp0p0_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zzKFoeSQnODj"><ix:nonFraction name="us-gaap:CostDirectMaterial" contextRef="From2022-10-012023-03-31_custom_ForwardChinaMember" id="Fact001038" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,796,000</ix:nonFraction></span> for the six months ended March 31, 2024 and 2023, respectively.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In order to preserve the
Company&#8217;s current and future liquidity, in November 2023, the Company and Forward China entered into an agreement whereby Forward
China agreed to limit the amount of outstanding payables it would seek to collect from the Company to $500,000 in any 12-month period,
which the Company agreed to pay within 30 days of any such request. This agreement pertains only to payables that were outstanding at
October 30, 2023 of approximately $<span id="xdx_906_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_pp0p0_c20231030__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zLvDdEYBxGh" title="Outstanding payables"><ix:nonFraction name="us-gaap:AccountsPayableCurrentAndNoncurrent" contextRef="AsOf2023-10-30_custom_ForwardChinaMember" id="Fact001040" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,365,000</ix:nonFraction></span>. Purchases from Forward China made after October 30, 2023 are not covered by this agreement
and are expected to be paid according to normal payment terms. At March 31, 2024, the remaining balance covered by this agreement was
approximately $<span id="xdx_902_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_pp0p0_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zYKVTf81LhPj" title="Outstanding payables"><ix:nonFraction name="us-gaap:AccountsPayableCurrentAndNoncurrent" contextRef="AsOf2024-03-31_custom_ForwardChinaMember" id="Fact001042" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,162,000</ix:nonFraction></span>.</p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Promissory Note</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On January 18, 2018, the
Company issued a $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20180118__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zWnzQbmOOO0k" title="Debt face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2018-01-18_custom_PromissoryNoteMember_custom_ForwardChinaMember" id="Fact001044" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,600,000</ix:nonFraction></span> unsecured promissory note payable to Forward China to fund the acquisition of IPS. The promissory note bears
an interest rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20180118__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zMe1NkeeW3mb" title="Debt interest rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2018-01-18_custom_PromissoryNoteMember_custom_ForwardChinaMember" id="Fact001046" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">8</ix:nonFraction></span>% per annum and had an original maturity date of January 18, 2019. Monthly interest payments commenced on February
18, 2018, with the principal due at maturity. The Company incurred and paid interest associated with this note of $<span id="xdx_90A_eus-gaap--InterestExpenseDebt_pp0p0_c20240101__20240331__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zrVNoJ5WqrM2" title="Interest expense"><ix:nonFraction name="us-gaap:InterestExpenseDebt" contextRef="From2024-01-012024-03-31_custom_PromissoryNoteMember_custom_ForwardChinaMember" id="Fact001048" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">17,000</ix:nonFraction></span> and $<span id="xdx_909_eus-gaap--InterestExpenseDebt_pp0p0_c20230101__20230331__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zWrEDKGahB2c" title="Interest expense"><ix:nonFraction name="us-gaap:InterestExpenseDebt" contextRef="From2023-01-012023-03-31_custom_PromissoryNoteMember_custom_ForwardChinaMember" id="Fact001050" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,000</ix:nonFraction></span>
in the three months ended March 31, 2024 and 2023, respectively, and $<span id="xdx_906_eus-gaap--InterestExpenseDebt_pp0p0_c20231001__20240331__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_z74u3D9QWqN6" title="Interest expense"><ix:nonFraction name="us-gaap:InterestExpenseDebt" contextRef="From2023-10-012024-03-31_custom_PromissoryNoteMember_custom_ForwardChinaMember" id="Fact001052" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">36,000</ix:nonFraction></span> and $<span id="xdx_90B_eus-gaap--InterestExpenseDebt_pp0p0_c20221001__20230331__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_z042yS05Cw18" title="Interest expense"><ix:nonFraction name="us-gaap:InterestExpenseDebt" contextRef="From2022-10-012023-03-31_custom_PromissoryNoteMember_custom_ForwardChinaMember" id="Fact001054" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">54,000</ix:nonFraction></span> in the six months ended March 31, 2024 and 2023,
respectively. The maturity date of this note was extended to <span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_dd_c20231001__20240331__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zaZHqK70aG8c" title="Maturity date"><ix:nonNumeric contextRef="From2023-10-012024-03-31_custom_PromissoryNoteMember_custom_ForwardChinaMember" format="ixt:datemonthdayyearen" id="Fact001056" name="us-gaap:DebtInstrumentMaturityDate">December 31, 2024</ix:nonNumeric></span>. The maturity date of this note has been extended on several
occasions to assist the Company with liquidity. The Company made principal payments of $<span id="xdx_903_eus-gaap--RepaymentsOfOtherLongTermDebt_pp0p0_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zOoylkhomY31" title="Principal payments"><ix:nonFraction name="us-gaap:RepaymentsOfOtherLongTermDebt" contextRef="From2023-10-012024-03-31_custom_PromissoryNoteMember_custom_ForwardChinaMember" id="Fact001058" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">350,000</ix:nonFraction></span> and $<span id="xdx_90E_eus-gaap--RepaymentsOfOtherLongTermDebt_pp0p0_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zBqCEiIAoBW7" title="Principal payments"><ix:nonFraction name="us-gaap:RepaymentsOfOtherLongTermDebt" contextRef="From2022-10-012023-03-31_custom_PromissoryNoteMember_custom_ForwardChinaMember" id="Fact001060" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">100,000</ix:nonFraction></span> on this note during the six
months ended March 31, 2024 and 2023, respectively, and this note has a remaining balance of $<span id="xdx_904_eus-gaap--NotesPayableCurrent_iI_pp0p0_c20240331_ziC79a0DnWh1" title="Note payable outstanding balance"><ix:nonFraction name="us-gaap:NotesPayableCurrent" contextRef="AsOf2024-03-31" id="Fact001062" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">750,000</ix:nonFraction></span> at March 31, 2024.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In October 2020, the Company&#8217;s
retail division 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. (&#8220;Justwise&#8221;), 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 $<span id="xdx_906_eus-gaap--Revenues_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zcn5FcdwPKVl" title="Revenues"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-01-012024-03-31_custom_JustwiseGroupMember_custom_KobleProductsMember_us-gaap_SegmentDiscontinuedOperationsMember" id="Fact001064" format="ixt:numdotdecimal" decimals="0" unitRef="USD">104,000</ix:nonFraction></span> and $<span id="xdx_906_eus-gaap--Revenues_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zaH6ZobUVXz3" title="Revenues"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-01-012023-03-31_custom_JustwiseGroupMember_custom_KobleProductsMember_us-gaap_SegmentDiscontinuedOperationsMember" id="Fact001066" format="ixt:numdotdecimal" decimals="0" unitRef="USD">543,000</ix:nonFraction></span> in the three months
ended March 31, 2024 and 2023, respectively, and $<span id="xdx_90D_eus-gaap--Revenues_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zx2PBBeZDjcf" title="Revenues"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-10-012024-03-31_custom_JustwiseGroupMember_custom_KobleProductsMember_us-gaap_SegmentDiscontinuedOperationsMember" id="Fact001068" format="ixt:numdotdecimal" decimals="0" unitRef="USD">376,000</ix:nonFraction></span> and $<span id="xdx_903_eus-gaap--Revenues_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zzXGwHPiH1u2" title="Revenues"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2022-10-012023-03-31_custom_JustwiseGroupMember_custom_KobleProductsMember_us-gaap_SegmentDiscontinuedOperationsMember" id="Fact001070" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,041,000</ix:nonFraction></span> in the six months ended March 31, 2024 and 2023, respectively.
Due to the Retail Exit, these revenues are included in the income / (loss) from discontinued operations for the three and six months ended
March 31, 2024 and 2023. The Company had an agreement with Justwise, under which (i) Justwise performed design, marketing and inventory
management services related to the Koble products sold by the Company and (ii) the Company was granted a license to sell Koble products.
In exchange for such services, the Company paid Justwise $10,000 per month plus 1% of the cost of Koble products purchased from Forward
China. This agreement existed on a month-to-month basis until November 30, 2023. The Company incurred costs under this agreement of $<span id="xdx_907_eus-gaap--OtherCostOfOperatingRevenue_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zFnMefOXXMt8" title="Cost of revenue"><ix:nonFraction name="us-gaap:OtherCostOfOperatingRevenue" contextRef="From2024-01-012024-03-31_custom_JustwiseGroupMember_custom_KobleProductsMember_us-gaap_SegmentDiscontinuedOperationsMember" id="Fact001072" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span>
and $<span id="xdx_90A_eus-gaap--OtherCostOfOperatingRevenue_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zsXsn2YhpeJk" title="Cost of revenue"><ix:nonFraction name="us-gaap:OtherCostOfOperatingRevenue" contextRef="From2023-10-012024-03-31_custom_JustwiseGroupMember_custom_KobleProductsMember_us-gaap_SegmentDiscontinuedOperationsMember" id="Fact001074" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,000</ix:nonFraction></span> for the three and six months ended March 31, 2024, respectively. T<span style="background-color: white">he Company incurred
costs of $<span id="xdx_90D_eus-gaap--OtherCostOfOperatingRevenue_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zUaBEVWLKzvg" title="Cost of revenue"><ix:nonFraction name="us-gaap:OtherCostOfOperatingRevenue" contextRef="From2023-01-012023-03-31_custom_JustwiseGroupMember_custom_KobleProductsMember_us-gaap_SegmentDiscontinuedOperationsMember" id="Fact001076" format="ixt:numdotdecimal" decimals="0" unitRef="USD">33,000</ix:nonFraction></span> and $<span id="xdx_90C_eus-gaap--OtherCostOfOperatingRevenue_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zPoIZzqceEy8" title="Cost of revenue"><ix:nonFraction name="us-gaap:OtherCostOfOperatingRevenue" contextRef="From2022-10-012023-03-31_custom_JustwiseGroupMember_custom_KobleProductsMember_us-gaap_SegmentDiscontinuedOperationsMember" id="Fact001078" format="ixt:numdotdecimal" decimals="0" unitRef="USD">65,000</ix:nonFraction></span> under this agreement for the three and six months ended March 31, 2023, respectively. </span>Due to the Retail
Exit, these costs are included in the income / (loss) from discontinued operations for the three and six months ended March 31, 2024 and
2023. The Company had accounts payable to Justwise of $<span id="xdx_908_ecustom--AccountsPayableRelatedPartiesCurrent1_iI_pp0p0_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember_zbNgaHdKt9tc" title="Accounts payable to related party"><ix:nonFraction name="ford:AccountsPayableRelatedPartiesCurrent1" contextRef="AsOf2024-03-31_custom_JustwiseGroupMember" id="Fact001080" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span> and $<span id="xdx_905_ecustom--AccountsPayableRelatedPartiesCurrent1_iI_pp0p0_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember_zsVqFBJtwqn2" title="Accounts payable to related party"><ix:nonFraction name="ford:AccountsPayableRelatedPartiesCurrent1" contextRef="AsOf2023-09-30_custom_JustwiseGroupMember" id="Fact001082" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,000</ix:nonFraction></span> at March 31, 2024 and September 30, 2023, respectively.</p>

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

<ix:exclude><p id="xdx_231_zyr2nOUrwrIj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_238_zvq5lo6VdQuk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_234_z7qBJ1dVwdA5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></p></ix:exclude>

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<ix:exclude><p id="xdx_238_z7g7BBpGhG3a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><b>FORWARD INDUSTRIES, INC. AND
SUBSIDIARIES<br/>
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</b></p></ix:exclude>

<ix:exclude><p id="xdx_23F_zyPskhIojj0h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23A_zVRbScBBmFFa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt">&#160;</p></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company recorded revenue
from a customer whose principal owner is an immediate family member of Jenny P. Yu, a large shareholder of the Company and managing director
of Forward China. The Company recognized revenue from this customer of $<span id="xdx_904_eus-gaap--Revenues_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderFamilyMember_zyihHy7doFH4"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-01-012024-03-31_custom_ShareholderFamilyMember" id="Fact001089" format="ixt:numdotdecimal" decimals="0" unitRef="USD">198,000</ix:nonFraction></span> and $<span id="xdx_90C_eus-gaap--Revenues_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderFamilyMember_zPA1ORQbmvF8"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-01-012023-03-31_custom_ShareholderFamilyMember" id="Fact001090" format="ixt:numdotdecimal" decimals="0" unitRef="USD">251,000</ix:nonFraction></span> for the three months ended March 31, 2024
and 2023, respectively, and $<span id="xdx_900_eus-gaap--Revenues_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderFamilyMember_zrsGUCmxwQRd"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-10-012024-03-31_custom_ShareholderFamilyMember" id="Fact001091" format="ixt:numdotdecimal" decimals="0" unitRef="USD">318,000</ix:nonFraction></span> and $<span id="xdx_904_eus-gaap--Revenues_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderFamilyMember_z6AJFxKD4uwh"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2022-10-012023-03-31_custom_ShareholderFamilyMember" id="Fact001092" format="ixt:numdotdecimal" decimals="0" unitRef="USD">385,000</ix:nonFraction></span> for the six months ended March 31, 2024 and 2023, respectively. The Company had <span id="xdx_90F_eus-gaap--AccountsReceivableNet_iI_do_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderFamilyMember_zWckvkTLKBUl"><span id="xdx_90D_eus-gaap--AccountsReceivableNet_iI_do_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderFamilyMember_z9dSpqXoPCo6"><ix:nonFraction name="us-gaap:AccountsReceivableNet" contextRef="AsOf2024-03-31_custom_ShareholderFamilyMember" id="Fact001093" format="ixt-sec:numwordsen" decimals="0" unitRef="USD"><ix:nonFraction name="us-gaap:AccountsReceivableNet" contextRef="AsOf2023-09-30_custom_ShareholderFamilyMember" id="Fact001094" format="ixt-sec:numwordsen" decimals="0" unitRef="USD">no</ix:nonFraction></ix:nonFraction></span></span> accounts
receivable from this customer at March 31, 2024 or September 30, 2023.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company recorded
revenue from a customer who employs an immediate family member of a former member of our Audit, Governance and Compensation
committees of our Board of Directors. The Company recognized revenue from this customer of $<span id="xdx_90E_eus-gaap--Revenues_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerAuditFamilyMemberMember_zQaO2tWVEttg"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-01-012024-03-31_custom_FormerAuditFamilyMemberMember" id="Fact001095" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,000</ix:nonFraction></span>
and $<span id="xdx_908_eus-gaap--Revenues_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerAuditFamilyMemberMember_zLEQp1DMxdM2"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-10-012024-03-31_custom_FormerAuditFamilyMemberMember" id="Fact001096" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38,000</ix:nonFraction></span>
for the three and six months ended March 31, 2024, respectively and <span id="xdx_901_eus-gaap--Revenues_do_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerAuditFamilyMemberMember_zq25z0lQPcwd"><span id="xdx_905_eus-gaap--Revenues_do_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerAuditFamilyMemberMember_zae5A5eM0eAd"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-01-012023-03-31_custom_FormerAuditFamilyMemberMember" id="Fact001097" format="ixt-sec:numwordsen" decimals="0" unitRef="USD"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2022-10-012023-03-31_custom_FormerAuditFamilyMemberMember" id="Fact001098" format="ixt-sec:numwordsen" decimals="0" unitRef="USD">no</ix:nonFraction></ix:nonFraction></span></span>
revenue was recognized for the three and six months ended March 31, 2023. The Company had accounts receivable from this customer of
$<span id="xdx_903_eus-gaap--AccountsReceivableNet_iI_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerAuditFamilyMemberMember_zZAhG7GUWcnk" title="Accounts receivable, net"><ix:nonFraction name="us-gaap:AccountsReceivableNet" contextRef="AsOf2024-03-31_custom_FormerAuditFamilyMemberMember" id="Fact001100" format="ixt:numdotdecimal" decimals="0" unitRef="USD">17,000</ix:nonFraction></span>
and $<span id="xdx_90D_eus-gaap--AccountsReceivableNet_iI_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerAuditFamilyMemberMember_zl3TRz5F7Nt7"><ix:nonFraction name="us-gaap:AccountsReceivableNet" contextRef="AsOf2023-09-30_custom_FormerAuditFamilyMemberMember" id="Fact001101" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span>
at March 31, 2024 and September 30, 2023, respectively.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact001103" name="us-gaap:LegalMattersAndContingenciesTextBlock"><p id="xdx_80D_eus-gaap--LegalMattersAndContingenciesTextBlock_z72fSEMYcV4g" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="text-align: justify; width: 10%">NOTE 10</td>
  <td style="text-align: justify; width: 90%"><span id="xdx_820_zgdBE9GFb5h2">LEGAL PROCEEDINGS</span></td></tr>
</table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">From time to time, the Company
may become a party to legal actions or proceedings in the ordinary course of its business. At March 31, 2024, and through the date of
this filing, there were no such actions or proceedings, either individually or in the aggregate, that, if decided adversely to the Company&#8217;s
interests, the Company believes would be material to its business.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact001105" name="us-gaap:LongTermDebtTextBlock"><p id="xdx_80B_eus-gaap--LongTermDebtTextBlock_zKkcKGMgftKc" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="text-align: justify; width: 10%">NOTE 11</td>
  <td style="text-align: justify; width: 90%"><span id="xdx_821_zQgh0lekwlIb">LINE OF CREDIT</span></td></tr>
</table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company, specifically
IPS, has a $<span id="xdx_900_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20240331__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_zUW4jZaW8ZU7" title="Line of credit facility, maximum borrowing capacity"><ix:nonFraction name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" contextRef="AsOf2024-03-31_custom_IPSMember" id="Fact001107" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,300,000</ix:nonFraction></span> revolving line of credit with a bank which was renewed in March 2023. The line of credit is guaranteed by the Company
and is secured by all of IPS&#8217; assets. The interest rate on the line of credit is <span id="xdx_909_eus-gaap--LineOfCreditFacilityInterestRateDescription_pp0p0_c20231001__20240331__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_z4JKYljQ76Pa" title="Line of credit interest rate"><ix:nonNumeric contextRef="From2023-10-012024-03-31_custom_IPSMember" id="Fact001109" name="us-gaap:LineOfCreditFacilityInterestRateDescription">0.75% above <i>The Wall Street Journal</i> prime
rate.</ix:nonNumeric></span> The effective interest rate was <span id="xdx_90F_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_dp_c20231001__20240331__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_zEDUSXbKeOO5" title="Line of credit effective interest rate"><span id="xdx_909_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_dp_c20221001__20230930__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_zmFFoNGaUrE6" title="Line of credit effective interest rate"><ix:nonFraction name="us-gaap:LineOfCreditFacilityInterestRateDuringPeriod" contextRef="From2023-10-012024-03-31_custom_IPSMember" id="Fact001111" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:LineOfCreditFacilityInterestRateDuringPeriod" contextRef="From2022-10-012023-09-30_custom_IPSMember" id="Fact001113" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">9.25</ix:nonFraction></ix:nonFraction></span></span>% at March 31, 2024 and September 30, 2023. At March 31, 2024, the Company had $<span id="xdx_901_eus-gaap--LineOfCreditFacilityRemainingBorrowingCapacity_iI_pp0p0_c20240331__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_z3EucXYlfN52" title="Line of credit facility, remaining borrowing capacity"><ix:nonFraction name="us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity" contextRef="AsOf2024-03-31_custom_IPSMember" id="Fact001115" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,300,000</ix:nonFraction></span> available
under the line of credit, which has a maturity date of <span id="xdx_907_eus-gaap--LineOfCreditFacilityExpirationDate1_dd_c20231001__20240331__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_zdK5vXOZWHx1" title="Line of credit expiration date"><ix:nonNumeric contextRef="From2023-10-012024-03-31_custom_IPSMember" format="ixt:datemonthdayyearen" id="Fact001117" name="us-gaap:LineOfCreditFacilityExpirationDate1">May 31, 2024</ix:nonNumeric></span> and will not be renewed. </p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact001119" name="us-gaap:LesseeOperatingLeasesTextBlock"><p id="xdx_802_eus-gaap--LesseeOperatingLeasesTextBlock_z5Q53vbQiB3c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="width: 10%"><b>NOTE 12</b></td>
  <td style="width: 90%"><b><span id="xdx_82D_zvARJOrTI48c">LEASES</span> </b></td></tr>
</table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company&#8217;s operating
leases are primarily for corporate, engineering, and administrative office space. Cash paid for amounts included in operating lease liabilities
for the six months ended March 31, 2024 and 2023, which have been included in cash flows from operating activities, was $<span id="xdx_906_eus-gaap--OperatingLeasePayments_pp0p0_c20231001__20240331_zIaz5RhMXSG" title="Operating lease payments"><ix:nonFraction name="us-gaap:OperatingLeasePayments" contextRef="From2023-10-01to2024-03-31" id="Fact001121" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">294,000</ix:nonFraction>
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respectively. Details of operating lease expense are as follows:</p>

<ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact001124" name="us-gaap:LeaseCostTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--LeaseCostTableTextBlock_zK97f5AeL057" summary="xdx: Disclosure - LEASES (Details - Operating lease expense)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_49D_20230101__20230331_zZocbaRRIE36" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_495_20231001__20240331_zm12KVezCu33" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_49A_20221001__20230331_zymauP4Wm3G9" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr id="xdx_408_ecustom--OperatingLeaseExpenseAbstract_iB_zazBwa7LsXNa" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">Operating lease expense included in:</td><td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--OtherSellingAndMarketingExpense_zAWs65JdYyT4" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_400_eus-gaap--OtherGeneralAndAdministrativeExpense_zhvUTtbuvZui" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr id="xdx_40A_eus-gaap--OperatingLeaseExpense_zk9FUlh3MW7d" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Total</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
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  </table>


</ix:nonNumeric><p id="xdx_8A0_zsHqYl7tJAT6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At March 31, 2024, the Company&#8217;s
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At March 31, 2024, future
minimum payments under non-cancellable operating leases were as follows:</p>

<ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact001150" name="us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z8R3XfAmifti" summary="xdx: Disclosure - LEASES (Details - Future minimum payments operating lease)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt"><span id="xdx_8B7_zITHB9BE76G5" style="display: none">Schedule of future minimum payments under operating leases</span></td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_497_20240331_zAb75bcNkFd5" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
<tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_zy60umcyN3qe" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="width: 76%; font-size: 10pt">Remainder of Fiscal 2024</td><td style="width: 1%; font-size: 10pt">&#160;</td>
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  <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">Fiscal 2025</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" contextRef="AsOf2024-03-31" id="Fact001154" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">556,000</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">Fiscal 2026</td><td style="font-size: 10pt">&#160;</td>
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  <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">Fiscal 2027</td><td style="font-size: 10pt">&#160;</td>
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  <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">Fiscal 2028</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive" contextRef="AsOf2024-03-31" id="Fact001160" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">428,000</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; padding-bottom: 1pt">Thereafter</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" contextRef="AsOf2024-03-31" id="Fact001162" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,551,000</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">Total future minimum lease payments</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue" contextRef="AsOf2024-03-31" id="Fact001164" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,762,000</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_ztb2rbMkbrXd" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less imputed interest</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" contextRef="AsOf2024-03-31" id="Fact001166" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">715,000</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">Present value of lease liabilities</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiability" contextRef="AsOf2024-03-31" id="Fact001168" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,047,000</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_ecustom--OperatingLeasesLiabilityCurrent_iI_pp0p0_zvnym6YPWzC7" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less current portion of lease liabilities</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="ford:OperatingLeasesLiabilityCurrent" contextRef="AsOf2024-03-31" id="Fact001170" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">423,000</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_401_ecustom--OperatingLeasesLiabilityNoncurrent_iI_pp0p0_zfkfRBGHvdA4" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Long-term portion of lease liabilities</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><ix:nonFraction name="ford:OperatingLeasesLiabilityNoncurrent" contextRef="AsOf2024-03-31" id="Fact001172" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,624,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A5_zSa6lQhraUC4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b></b></p>

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

<ix:exclude><p id="xdx_23A_ze7ALJMczOnf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:exclude>

<ix:exclude><p id="xdx_233_zWy0s2DNCxua" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b></b></p></ix:exclude>

<ix:exclude><!-- Field: Page; Sequence: 19 -->
    <div id="xdx_238_zhJGugmNVdy7" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div id="xdx_235_zz0EA7jUTSFk" style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_230_zJnDgZ9UAmic" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b></b></p></ix:exclude>

<ix:exclude><p id="xdx_230_zAcyBFtjBeU7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><b>FORWARD INDUSTRIES, INC. AND
SUBSIDIARIES<br/>
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</b></p></ix:exclude>
<ix:exclude><p id="xdx_231_zVKBpWIe3VT6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:exclude>

<ix:exclude><p id="xdx_23D_zFOEWulhV0S2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact001180" name="us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock"><p id="xdx_807_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_zh4ZVkLPkO2a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="width: 10%"><b>NOTE 13</b></td>
  <td style="width: 90%"><b><span id="xdx_829_zIv6YA7H7BTe">ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES</span></b></td></tr>
</table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Accrued expenses and other
current liabilities at March 31, 2024 and September 30, 2023 are as follows:</p>

<ix:nonNumeric contextRef="From2023-10-01to2024-03-31" escape="true" id="Fact001182" name="us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_z707Ttm0s7Ml" summary="xdx: Disclosure - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details)" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; text-align: left"><span id="xdx_8B1_zmxMfrqfROn8" style="display: none">Schedule of accrued expenses and other accrued liabilities</span></td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_498_20240331_z6yIG5DEX2nb" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_49A_20230930_zVcxLF13Rzq2" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center">March 31,</td><td style="font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center">September 30,</td><td style="font-size: 10pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--AccruedSalesCommissionCurrent_iI_pp0p0_maAPAALzhdy_zfpjvWVtmiPk" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="width: 46%; font-size: 10pt; text-align: left">Accrued commissions/bonuses</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 13%; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccruedSalesCommissionCurrent" contextRef="AsOf2024-03-31" id="Fact001184" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">69,000</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 13%; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccruedSalesCommissionCurrent" contextRef="AsOf2023-09-30" id="Fact001185" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">872,000</ix:nonFraction></td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--CompensatedAbsencesLiability_iI_pp0p0_maAPAALzhdy_zyaIgDxLYXQh" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Paid time off</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CompensatedAbsencesLiability" contextRef="AsOf2024-03-31" id="Fact001187" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">302,000</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:CompensatedAbsencesLiability" contextRef="AsOf2023-09-30" id="Fact001188" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">285,000</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AccountsPayableOtherCurrent_iI_pp0p0_maAPAALzhdy_zB606eIPktnl" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; padding-bottom: 1pt">Other</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableOtherCurrent" contextRef="AsOf2024-03-31" id="Fact001190" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">189,000</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableOtherCurrent" contextRef="AsOf2023-09-30" id="Fact001191" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">201,000</ix:nonFraction></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_pp0p0_mtAPAALzhdy_zyv4ofcpGJh2" style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 0.25in">&#160;</p>

</ix:nonNumeric><p id="xdx_810_zb3w9xAXaQY3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: 0.25in"></p>

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<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="width: 10%"><span id="q2_008"></span>ITEM 2.</td>
  <td style="width: 90%">MANAGEMENT&#8217;S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</td></tr>
</table>




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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following discussion
and analysis should be read in conjunction with our unaudited condensed consolidated financial statements, and the notes thereto, and
other financial information appearing elsewhere in this Quarterly Report on Form 10-Q and the audited consolidated financial statements
and notes thereto included in our Annual Report on Form 10-K for the fiscal year ended September 30, 2023.&#160; The following discussion
and analysis compares our condensed consolidated results of operations for the three and six months ended March 31, 2024 (the &#8220;2024
Quarter&#8221; and &#8220;2024 Period&#8221;, respectively) with those for the three and six months ended March 31, 2023 (the &#8220;2023
Quarter&#8221; and &#8220;2023 Period&#8221;, respectively).&#160; All dollar amounts and percentages presented herein have been rounded
to approximate values.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Cautionary Note Regarding Forward-Looking Statements
</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">This report contains &#8220;forward-looking
statements&#8221;, as such term is used within the meaning of the Private Securities Litigation Reform Act of 1995.&#160; These statements
include, among other things, statements regarding our liquidity, plans on repaying outstanding debt obligations, <span style="font-family: Times New Roman, Times, Serif">our
beliefs and our plans regarding gaining Nasdaq compliance, </span>as well as other statements regarding our future operations, financial
condition and prospects, and business strategies. Forward-looking statements generally can be identified by words such as "anticipates,"
"believes," "estimates," "expects," "intends," "plans," "predicts," "projects,"
"will be," "will continue," "will likely result," and similar expressions. These forward-looking statements
are based on current expectations and assumptions that are subject to risks and uncertainties, which could cause our actual results to
differ materially and adversely from those reflected in the forward-looking statements. These risks include the inability to expand our
customer base, loss of additional customers, pricing pressures, lack of success of our sales people, failure to develop products at a
profit, continued supply chain issues, <span style="font-family: Times New Roman, Times, Serif">a significant decrease in our stock price
upon effectuating a reverse stock split, inability to regain or maintain compliance with Nasdaq listing standards, </span>inability of
our design division&#8217;s customers to pay for our services, unanticipated issues with our affiliated sourcing agent, issues at Chinese
factories that source our products, and failure to obtain acceptance of our products. No assurance can be given that the actual results
will be consistent with the forward-looking statements. Investors should read carefully the factors described in the &#8220;Risk Factors&#8221;
section of the Company&#8217;s filings with the SEC, including the Company&#8217;s Form 10-K for the year ended September 30, 2023 for
information regarding risk factors that could affect the Company&#8217;s results. We undertake no obligation to revise or publicly release
the results of any revision to these forward-looking statements, except as required by law. Given these risks and uncertainties, readers
are cautioned not to place undue reliance on such forward-looking statements.</p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Business Overview</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Forward Industries, Inc.
is a global design, sourcing and distribution company serving top tier medical and technology customers worldwide.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="background-color: white">The
Company&#8217;s design division provides hardware and software product design and engineering services to customers predominantly located
in the U.S. The Company&#8217;s original equipment manufacturing (&#8220;OEM&#8221;) distribution division sources and sells carrying
cases and other accessories for medical monitoring and diagnostic kits as well as a variety of other portable electronic and non-electronic
devices to OEMs, or their contract manufacturers worldwide, that either package our products as accessories &#8220;in box&#8221; together
with their branded product offerings or sell them through their retail distribution channels. The Company does not manufacture any of
its OEM products and sources substantially all of these products from independent suppliers in China, through Forward Industries Asia-Pacific
Corporation, a British Virgin Islands corporation (&#8220;Forward China&#8221;). Forward China is owned by our Chairman of the Board and
Chief Executive Officer. </span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Discontinued Operations</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Considering the recurring
losses incurred by the retail distribution segment, in July 2023, the Company decided to cease operations of our retail distribution segment
(&#8220;Retail Exit&#8221;) and we are presenting the results of operations for this segment within discontinued operations in the current
and prior periods presented herein. The discontinuation of the retail segment represents a strategic shift in the Company&#8217;s business.
The primary assets of the retail segment are inventory and accounts receivable. The Company expects to sell, liquidate, or otherwise dispose
of remaining retail inventory by June 30, 2024, and to collect remaining retail accounts receivable by the end of fiscal 2024. After this
time, we expect to have no further significant continuing involvement with the retail distribution segment. The inventory of the retail
segment is presented as discontinued assets held for sale on the balance sheets at March 31, 2024 and September 30, 2023 and the results
of operations for the retail segment have been classified as discontinued operations on the condensed consolidated statements of operations
for the three and six months ended March 31, 2024 and 2023.</p>

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>COVID-19</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On May 11, 2023, the U.S.
Department of Health and Human Services declared the end of the Public Health Emergency for COVID-19; however, the effects of COVID-19
continue to linger throughout the global economy and our businesses. Though the severity of COVID-19 has subsided, new variants, or the
outbreak of a new pathogen, could interrupt business, cause renewed labor and supply chain disruptions, and negatively impact the global
and US economy, which could materially and adversely impact our businesses.</p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Variability of Revenues
and Results of Operations</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">A significant portion of
our revenue is concentrated with several large customers, some of which are the same and some of which change over time. Orders from some
of these customers can be highly variable, with short lead times, which can cause our quarterly revenues, and consequently our results
of operations, to vary over a relatively short period of time.</p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Critical Accounting Policies
and Estimates</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We discussed the material
accounting policies that are critical in making the estimates and judgments in our Annual Report on Form 10-K for the fiscal year ended
September 30, 2023, under the caption &#8220;Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations&#8212;Critical
Accounting Policies and Estimates&#8221;. There has been no material change in critical accounting policies or estimates during the period
covered by this report.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Recent Accounting Pronouncements</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">For information on recent
accounting pronouncements and impacts, see Note 2 to the unaudited condensed consolidated financial statements.</p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">RESULTS OF OPERATIONS FOR
THE THREE MONTHS ENDED MARCH 31, 2024 COMPARED TO THE THREE MONTHS ENDED MARCH 31, 2023</p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Consolidated Results</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The table below summarizes our consolidated results
from continuing operations for the 2024 Quarter as compared to the 2023 Quarter:</p>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  </table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The discussion that follows
below provides further details about our results from continuing operations for the 2024 Quarter as compared to the 2023 Quarter.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Net revenues declined significantly
in the OEM distribution segment and, to a lesser extent, in the design segment.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our design segment gross
profit decreased while our OEM gross profit remained essentially flat. Our gross margin increased from 19.8% in the 2023 Quarter to 20.5%
in the 2024 Quarter, primarily driven by a change in the mix of our OEM distribution segment revenue and a reduction in our sourcing fee
with Forward China, partially offset by lower utilization rates in our design segment.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Sales and marketing expenses
decreased primarily due to staff reduction in our OEM distribution segment and remained essentially flat as a percentage of revenues.</p>

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">General and administrative
expenses increased in the 2024 Quarter, primarily due to a credit loss recovery in the 2023 Quarter that did not recur in the 2024 Quarter,
slightly offset by a decline in corporate expenses. Management continues to monitor the various components of general and administrative
expenses and how these costs are affected by inflationary and other factors. We intend to adjust these costs as needed based on the overall
needs of the business.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We recorded net other expense
of $6,000 in the 2024 Quarter compared to $27,000 in the 2023 Quarter. The variance is due to an increase in interest income from interest
bearing deposits in the 2024 Quarter and a decrease in interest expense resulting from a reduction in the amount of debt outstanding.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We generated a loss from
continuing operations of $546,000 and $119,000 in the 2024 Quarter and 2023 Quarter, respectively. We maintain significant net operating
loss carryforwards and do not recognize a significant income tax expense or benefit as our deferred tax provision is typically offset
by a full valuation allowance on our net deferred tax asset.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Consolidated basic and diluted
loss per share from continuing operations were $0.05 and $0.01 for the 2024 Quarter and the 2023 Quarter, respectively.</p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Segment Results</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The discussion that follows
below provides further details about the results of operations for each segment as compared to the prior year quarter.</p>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>OEM Distribution Segment</i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Net revenues in the OEM distribution
segment decreased primarily from the loss of one major diabetic customer in March 2023. Due to increased pricing pressures, we did not
extend our contract with this customer. Revenue from this customer represented 13.9% of our consolidated net revenues in the 2023 Quarter.
We expect the loss of this customer to continue to cause a significant decline in OEM distribution segment revenues in future periods.
As consumer demand increases for diabetic testing products which require no carrying case, we expect diabetic product sales to continue
to represent a smaller portion of our OEM distribution revenue.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following tables set
forth revenues by product line of our OEM distribution segment customers for the periods indicated:</p>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Diabetic Product Revenues</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our OEM distribution segment
sources to the order of, and sells carrying cases for, blood glucose diagnostic kits directly to OEMs (or their contract manufacturers).
The OEM customer or its contract manufacturer packages our carry cases &#8220;in box&#8221; as a custom accessory for the OEM&#8217;s
blood glucose testing and monitoring kits or, to a lesser extent, sells them through their retail distribution channels.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Revenues from diabetic products
decreased primarily due to the loss of one of our major diabetic customers whose contract expired, lower volumes in the 2024 Quarter and
the loss of one product to a competitor. As mentioned above, management believes that revenues from diabetic customers will decline in
future periods. Revenues from diabetic products represented 71% of net revenues for the OEM distribution segment in the 2024 Quarter compared
to 83% in the 2023 Quarter.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Other Product Revenues</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our OEM distribution segment
also sources and sells cases and protective solutions for a diverse array of portable electronic and non-electronic products (such as
sporting and recreational products, bar code scanners, GPS devices, tablets and firearms) on a made-to-order basis that are customized
to fit the products sold by our OEM customers.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Revenues from other products
increased due to new customers and higher sales volume with several existing customers, partially offset by reduced demand from other
customers. We will continue to focus on our sales and sales support teams in our continued efforts to expand and diversify our other products
customer base.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Operating Income</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Operating income for the
OEM distribution segment increased and operating income margin increased from 0.7% in the 2023 Quarter to 4.1% in the 2024 Quarter, driven
by a change in the mix of revenue and lower sales and marketing expenses.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Considering the loss of a
significant diabetic customer, management reduced its OEM distribution segment sales and marketing personnel in March 2023 and reduced
its sourcing fee with Forward China. Effective April 1, 2023, the Company and Forward China agreed to reduce the fixed portion of the
sourcing fee from $100,000 to $83,333 per month for the remaining term of the sourcing agreement. The Company and Forward China signed
a new Supply Agreement effective October 2023, which further reduced the fixed portion of the sourcing fee to $65,833 per month. See Note
9 to the condensed consolidated financial statements for more information on the sourcing agreement with Forward China.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Design Segment</i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The decrease in net revenues
in the design segment was driven by declines in revenues from certain prior year customers, a decrease in volume of work and projects
with continuing customers, partially offset by projects from new customers.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Operating income for the
design segment decreased and operating income margin decreased from 9.3% in the 2023 Quarter to (1.1%) in 2024 Quarter. This decrease
was driven by lower utilization rates in the 2024 Quarter and credit loss recoveries in the 2023 Quarter that did not recur in the 2024
Quarter.</p>

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

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

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"></p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">RESULTS OF OPERATIONS FOR
THE SIX MONTHS ENDED MARCH 31, 2024 COMPARED TO THE SIX MONTHS ENDED MARCH 31, 2023</p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Consolidated Results</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The table below summarizes our consolidated results
from continuing operations for the 2024 Period as compared to the 2023 Period:</p>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(920,000</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(10,000</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(170.0%</td><td style="font-size: 10pt; text-align: left">)</td></tr>
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  </table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The discussion that follows
below provides further details about our results from continuing operations for the 2024 Period as compared to the 2023 Period.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Net revenues declined significantly
in the OEM distribution segment and, to a lesser extent, in the design segment.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our gross profit decreased
across both segments, but our gross margin increased from 20.0% in the 2023 Period to 21.7% in the 2024 Period driven by a change in the
mix of our OEM distribution segment revenue and a reduction in our sourcing fee with Forward China, partially offset by lower utilization
rates in our design segment.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Sales and marketing expenses
decreased primarily due to staff reduction in our OEM distribution segment. Sales and marketing as a percentage of revenues increased
from 4.4% in the 2023 Period to 4.9% in the 2024 Period.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">General and administrative
expenses increased in the 2024 Period, primarily related to a credit loss recovery in the 2023 Period that did not recur in the 2024 Period,
offset by a slight decrease in corporate expenses. Management continues to monitor the various components of general and administrative
expenses and how these costs are affected by inflationary and other factors. We intend to adjust these costs as needed based on the overall
needs of the business.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We recorded net other expense
of $7,000 in the 2024 Period compared to net other income of $10,000 in the 2023 Period. The variance is due to fair value adjustments
of $40,000 in the 2023 Period to reduce to the fair value of the earnout consideration related to the Kablooe acquisition, $18,000 of
net duty drawback income received in the 2023 Period, offset by an increase in interest income from interest bearing deposits in the 2024
Period and a decrease in interest expense resulting from a reduction in the amount of debt outstanding.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We generated a loss from
continuing operations of $927,000 and $210,000 in the 2024 Period and 2023 Period, respectively. We maintain significant net operating
loss carryforwards and do not recognize a significant income tax expense or benefit as our deferred tax provision is typically offset
by a full valuation allowance on our net deferred tax asset.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Consolidated basic and diluted
loss per share from continuing operations were $0.09 and $0.02 for the 2024 Period and the 2023 Period, respectively.</p>

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

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

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

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

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Segment Results</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The discussion that follows
below provides further details about the results of operations for each segment as compared to the prior year Period.</p>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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    <td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold; text-align: center">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 11%; font-size: 10pt; text-align: right">4,769,000</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>OEM Distribution Segment</i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Net revenues in the OEM distribution
segment decreased primarily from the loss of one major diabetic customer in March 2023. In March 2023, a contract with one of our major
diabetic customers expired. Due to increased pricing pressures, we did not extend our contract with this customer. Revenue from this customer
represented 13.7% of our consolidated net revenues in the 2023 Period. We expect the loss of this customer to continue to cause a significant
decline in OEM distribution segment revenues in future periods. As consumer demand increases for diabetic testing products which require
no carrying case, we expect diabetic product sales to continue to represent a smaller portion of our OEM distribution revenue.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following tables set
forth revenues by product line of our OEM distribution segment customers for the periods indicated:</p>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Diabetic Product Revenues</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our OEM distribution segment
sources to the order of, and sells carrying cases for, blood glucose diagnostic kits directly to OEMs (or their contract manufacturers).
The OEM customer or its contract manufacturer packages our carry cases &#8220;in box&#8221; as a custom accessory for the OEM&#8217;s
blood glucose testing and monitoring kits or, to a lesser extent, sells them through their retail distribution channels.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Revenues from diabetic products
decreased primarily due to the loss of one of our major diabetic customers whose contract expired, lower volumes in the 2024 Period and
the loss of one product to a competitor. As mentioned above, management believes that revenues from diabetic customers will decline in
future periods. Revenues from diabetic products represented 71% of net revenues for the OEM distribution segment in the 2024 Period compared
to 87% in the 2023 Period.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Other Product Revenues</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our OEM distribution segment
also sources and sells cases and protective solutions for a diverse array of portable electronic and non-electronic products (such as
sporting and recreational products, bar code scanners, GPS devices, tablets and firearms) on a made-to-order basis that are customized
to fit the products sold by our OEM customers.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Revenues from other products
increased due to new customers and higher sales volume with several existing customers, partially offset by reduced demand from other
customers. We will continue to focus on our sales and sales support teams in our continued efforts to expand and diversify our other products
customer base.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Operating Income</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Operating income for the
OEM distribution segment increased and operating income margin increased from 1.7% in the 2023 Period to 3.2% in the 2024 Period, driven
by a change in the mix of revenue and lower sales and marketing expenses.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Considering the loss of a
significant diabetic customer, management reduced its OEM distribution segment sales and marketing personnel in March 2023 and reduced
its sourcing fee with Forward China. Effective April 1, 2023, the Company and Forward China agreed to reduce the fixed portion of the
sourcing fee from $100,000 to $83,333 per month for the remaining term of the sourcing agreement. The Company and Forward China signed
a new Supply Agreement effective October 2023, which further reduced the fixed portion of the sourcing fee to $65,833 per month. See Note
9 to the condensed consolidated financial statements for more information on the sourcing agreement with Forward China.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Design Segment</i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The decrease in net revenues
in the design segment was driven by declines in revenues from certain prior year customers, a decrease in volume of work and projects
with continuing customers, partially offset by projects from new customers.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Operating income for the
design segment decreased and operating income margin decreased from 8.7% in the 2023 Period to 2.0% in 2024 Period. This decrease was
driven by lower utilization rates in the 2024 Period and credit loss recoveries in the 2023 Period that did not recur in the 2024 Period,
partially offset by lower payroll costs and increased billing rates on some projects.</p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">LIQUIDITY AND CAPITAL RESOURCES</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our primary source of liquidity
is our operations. The primary demand on our working capital has historically been (i) operating losses, (ii) repayment of debt obligations,
and (iii) any increases in accounts receivable and inventories arising in the ordinary course of business. Historically, our sources of
liquidity have been adequate to satisfy working capital requirements arising in the ordinary course of business. At March 31, 2024, our
working capital deficit, which excludes discontinued assets held for sale, was $1,286,000 compared to working capital of $26,000 at September
30, 2023. The decrease was primarily due to the Forward China promissory note of $750,000, which matures on December 31, 2024 and is now
included in current liabilities, lower cash and accounts receivable balances, and an increase in payables due Forward China. At April
30, 2024, we had approximately $2,600,000 cash on hand.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Forward China, our largest
vendor and an entity owned by our Chairman of the Board and Chief Executive Officer, holds a $1,600,000 promissory note (the &#8220;FC
Note&#8221;) issued by us which matures on December 31, 2024 (see Note 9 to the condensed consolidated financial statements). The balance
of the FC Note was reduced to $750,000 after we made principal payments of $850,000 through March 31, 2024. Although the FC Note has been
extended on multiple occasions to assist us with our liquidity position, we plan on funding the repayment at maturity using existing cash
balances and/or obtaining additional extensions as deemed necessary. Additionally, Forward China has extended payment terms on our outstanding
payables due to them when necessary. At March 31, 2024, our accounts payable due to Forward China was approximately $8,688,000. In order
to preserve our current and future liquidity, Forward China agreed to limit the amount of outstanding payables it would seek to collect
from us to $500,000 in any 12-month period, which we agreed to pay within 30 days of any such request. This agreement pertains only to
payables that were outstanding at October 30, 2023 of $7,365,000. Purchases from Forward China made after October 30, 2023, are not covered
by this agreement and are expected to be paid according to normal payment terms. We can provide no assurance that (i) Forward China will
extend the FC Note again if we request an extension, (ii) Forward China will extend additional payment terms on any payables not covered
by the agreement, if needed, or (iii) any new credit facility will be available on terms acceptable to us or at all.</p>

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We anticipate that our
liquidity and financial resources for the 12 months following the date of this report will be adequate to manage our operating and
financial requirements. If necessary to preserve future cash flow and liquidity, we have the ability to implement cost-cutting
measures in a timely manner as we have done in prior periods, which may include a reduction in labor force and/or salary reductions
for existing personnel as deemed necessary. If we have the opportunity to make a strategic acquisition (as we have in the past with
the acquisitions of IPS and Kablooe) or an investment in a product or partnership, we may require additional capital beyond our
current cash balance to fund the opportunity. If we seek to raise additional capital, there is no assurance that we will be able to
raise funds on terms that are acceptable to us or at all. In the current environment of rising interest rates, any future borrowing
is expected to result in higher interest expense.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Although we do not anticipate
the need to purchase additional material capital assets in order to carry out our business, it may be necessary for us to purchase equipment
and other capital assets in the future, depending on need.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Cash Flows</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">During the 2024 Period and
2023 Period, our sources and uses of cash were as follows:</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-weight: normal"><i>Operating
Activities</i></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">During the 2024 Period,
cash used in operating activities of $528,000 resulted from a net loss of $907,000, decreases in accrued expenses and other current
liabilities of $797,000, a decrease in deferred income of $69,000, and the net change in other operating assets and liabilities of
$46,000 partially offset by a decrease in discontinued assets held for sale of $508,000, non-cash expenses of $228,000 related to
depreciation, amortization, share-based compensation and credit loss expense, a decrease in accounts receivable of $484,000, and an
increase in accounts payable and amounts due to Forward China of $71,000.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="background-color: white">During
the 2023 Period, cash used in operating activities of $50,000 resulted from a net loss of $1,301,000, an increase in accounts receivable
of $686,000, a decrease in accrued expenses and other current liabilities of $196,000, a decrease in deferred income of $272,000 and the
net change in other operating assets and liabilities of $78,000, partially offset by a decrease in inventories and discontinued assets
held for sale of $880,000, an increase in accounts payable and amounts due to Forward China of $1,404,000 and non-cash expenses of $199,000
related to fair value adjustments, depreciation, amortization, share-based compensation and credit loss expense.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Investing Activities</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Cash used in investing activities
in the 2024 Period and the 2023 Period of $40,000 and $70,000, respectively, resulted from purchases of property and equipment.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-weight: normal"><i>Financing
Activities</i></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Cash used in financing activities
in the 2024 Period and the 2023 Period of $350,000 and $100,000, respectively, consisted of principal payments on the promissory note
held by Forward China.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Related Party Transactions</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">For information on related
party transactions and their financial impact, see Note 9 to the unaudited condensed consolidated financial statements contained herein.</p>

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

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

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

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

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span id="q2_010"></span><br/>
</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="width: 10%"><b>ITEM 3.</b></td>
  <td style="width: 90%"><b>QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</b></td></tr>
</table>




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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Not applicable.</p>

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

<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="width: 10%"><span id="q2_011"></span>ITEM 4.</td>
  <td style="width: 90%">CONTROLS AND PROCEDURES</td></tr>
</table>




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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="text-decoration: underline">Evaluation of Disclosure
Controls and Procedures</span>. Our management carried out an evaluation, with the participation of our Principal Executive Officer and Principal
Financial Officer, required by Rule&#160;13a-15 and Rule 15d-15 of the Securities Exchange Act of 1934 (the &#8220;Exchange Act&#8221;)
of the effectiveness of our disclosure controls and procedures as defined in Rule 13a-15(e) and Rule 15d-15(e) under the Exchange Act.
Based on their evaluation, our management has concluded that our disclosure controls and procedures are effective as of the end of the
period covered by this report to ensure that information required to be disclosed by us in the reports that we file or submit under the
Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC&#8217;s rules and forms and
is accumulated and communicated to our management, including our Principal Executive Officer and Principal Financial Officer, as appropriate
to allow timely decisions regarding required disclosure.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="text-decoration: underline">Changes in Internal Control
Over Financial Reporting</span>. There were no changes in our internal control over financial reporting as defined in Rule 13a-15(f) and
Rule 15d-15(f) under the Exchange Act that occurred during the period covered by this report that have materially affected, or are reasonably
likely to materially affect, our internal control over financial reporting.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="text-decoration: underline">Limitations of the Effectiveness
of Controls and Procedures</span>. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute,
assurance that the objectives of the control system are met. Because of the inherent limitations of any control system, no evaluation
of controls can provide absolute assurance that all control issues, if any, within a company have been detected.</p>

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

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

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

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

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

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

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

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt"><b></b></p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><span id="q2_012"></span>PART II.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;OTHER INFORMATION</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="width: 10%"><span id="q2_013"></span>ITEM 1.</td>
  <td style="width: 90%">LEGAL PROCEEDINGS</td></tr>
</table>




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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">From time to time, the Company
may become a party to legal actions or proceedings in the ordinary course of its business. At March 31, 2024, there were no such actions
or proceedings, either individually or in the aggregate, that, if decided adversely to the Company&#8217;s interests, the Company believes
would be material to its business.</p>

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

<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="width: 10%"><span id="q2_014"></span>ITEM 1A.</td>
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</table>




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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">While
we attempt to identify, manage, and mitigate risks and uncertainties associated with our business to the extent practical under the circumstances,
some level of risk and uncertainty will always be present. Item 1A - &#8220;Risk Factors&#8221; in the Form 10-K for the fiscal year ended
September 30, 2023 describes some of the risks and uncertainties associated with our business, which we strongly encourage you to review.
These risks and uncertainties have the potential to materially affect our business, financial condition, results of operations, cash flows,
projected results, and future prospects. There have been no material changes in our risk factors from those disclosed in the Form 10-K
for the fiscal year ended September 30, 2023.</p>

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

<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="width: 10%"><span id="q2_015"></span>ITEM 2.</td>
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</table>




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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="background-color: white">There
were no unregistered sales of the Company&#8217;s equity securities during the three months ended March 31, 2024, that were not previously
disclosed in a Current Report on Form 8-K.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
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</table>




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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">None.</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
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</table>




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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Not Applicable.</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="width: 10%"><span id="q2_018"></span>ITEM 5.</td>
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</table>




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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">No officers, as defined in Rule 16a-1(f), or directors
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="width: 10%"><span id="q2_019"></span>ITEM 6.</td>
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</table>




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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The exhibits listed in the
accompanying &#8220;Index to Exhibits&#8221; are filed or incorporated by reference as part of this Form&#160;10-Q.</p>

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span id="q2_020"></span><b>Signatures</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned,
hereunto duly authorized.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dated:&#160; May 10, 2024</p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="width: 50%">&#160;</td>
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  <tr>
    <td>&#160;</td>
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  <tr>
    <td>&#160;</td>
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.75pt">By: <span style="text-decoration: underline">/s/ Terence Wise&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</span></p>
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">By: <span style="text-decoration: underline">/s/ Kathleen Weisberg&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</span></p>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in; text-align: justify"><b></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><span id="q2_exhibit"></span>EXHIBIT INDEX</b></p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1pt; padding-right: 20pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 1pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 1pt; text-align: center">&#160;</td>
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    <td style="padding-bottom: 1pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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No.</b></span></td>
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    <td style="border-bottom: Black 1pt solid; width: 56%; text-align: center"><span style="font-size: 10pt"><b>Exhibit Description</b></span></td>
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    <td><span style="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/38264/000100329718000005/ex2-1.htm">Stock Purchase Agreement dated January 18, 2018 - Intelligent Product Solutions, Inc.</a>+</span></td>
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    <td><span style="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/38264/000168316820002782/forward_8k-ex9901.htm">Asset Purchase Agreement dated August 17, 2020 - Kablooe, Inc.</a>+</span></td>
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    <td><span style="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/38264/000100329710000300/exhibit3i.htm">Restated Certificate of Incorporation</a></span></td>
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    <td><span style="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/38264/000100329713000150/es3-1.htm">Certificate of Amendment of the Certificate of Incorporation, April 26, 2013</a></span></td>
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    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 20pt; text-align: right"><span style="font-size: 10pt">3.3</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/38264/000100329713000316/es3-1.htm">Certificate of Amendment of the Certificate of Incorporation, June 28, 2013</a></span></td>
    <td style="text-align: center"><span style="font-size: 10pt">8-K</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">7/3/13</span></td>
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    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 20pt; text-align: right"><span style="font-size: 10pt">3.4</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/38264/000100329714000579/ex3-ii.htm">Third Amended and Restated Bylaws, as of May 28, 2014</a></span></td>
    <td style="text-align: center"><span style="font-size: 10pt">10-K</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">12/10/14</span></td>
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    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 20pt; text-align: right"><span style="font-size: 10pt">10.1</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/38264/000168316823009026/forward_ex1004.htm">Summary of Employment Arrangement - Terence Wise</a>*</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">10-K</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">12/21/23</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">10.4</span></td>
    <td>&#160;</td></tr>
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    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/38264/000168316822003502/forward_ex1001.htm">Consultancy Agreement dated March 1, 2022 - Justwise Group Ltd.</a></span></td>
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    <td style="text-align: center"><span style="font-size: 10pt">5/12/22</span></td>
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    <td><span style="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/38264/000168316822008471/forward_ex1011.htm">Consultancy Agreement dated September 1, 2022 - Justwise Group Ltd.</a></span></td>
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    <td style="text-align: center"><span style="font-size: 10pt">12/16/22</span></td>
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    <td><span style="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/38264/000168316823007729/forward_ex1004.htm">Extension to the Consultancy Agreement &#8211; Justwise Group Ltd.</a></span></td>
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    <td><span style="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/38264/000168316823007729/forward_ex1002.htm">Buying Agency and Supply Agreement dated November 2, 2023 &#8211; Forward Industries (Asia-Pacific) Corporation</a>+</span></td>
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    <td style="text-align: center"><span style="font-size: 10pt">11/8/23</span></td>
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    <td style="text-align: center"><span style="font-size: 10pt">&#160;</span></td></tr>
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    <td><span style="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/38264/000168316823007729/forward_ex1002.htm">Deferred Payment Agreement</a></span></td>
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    <td style="text-align: center"><span style="font-size: 10pt">&#160;</span></td></tr>
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    <td>&#160;</td>
    <td><span style="font-size: 10pt"><a href="forward_ex3101.htm">CEO Certification</a> (302)</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Filed</span></td></tr>
  <tr style="vertical-align: top">
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    <td>&#160;</td>
    <td><span style="font-size: 10pt"><a href="forward_ex3102.htm">CFO Certification</a> (302)</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Filed</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 20pt; text-align: right"><span style="font-size: 10pt">32.1</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt"><a href="forward_ex3201.htm">CEO and CFO Certifications</a> (906)</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Furnished</span></td></tr>
  <tr style="vertical-align: top">
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    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Instance Document (the Instance Document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Filed</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 20pt; text-align: right"><span style="font-size: 10pt">101.SCH</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Schema Document</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Filed</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 20pt; text-align: right"><span style="font-size: 10pt">101.CAL</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Calculation Linkbase Document</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Filed</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 20pt; text-align: right"><span style="font-size: 10pt">101.DEF</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Definition Linkbase Document</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Filed</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 20pt; text-align: right"><span style="font-size: 10pt">101.LAB</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Label Linkbase Document</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Filed</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 20pt; text-align: right"><span style="font-size: 10pt">101.PRE</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Presentation Linkbase Document</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">Filed</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 20pt; text-align: right"><span style="font-size: 10pt">104</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)</span></td>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;______________________</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">* Management compensatory agreement or arrangement.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">+&#160; &#160; Certain schedules, appendices and exhibits to this agreement
have been omitted in accordance with Item 601 of Regulation S-K. A copy of any omitted schedule and/or exhibit will be furnished supplementally
to the Securities and Exchange Commission staff upon request.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Copies of this filing (including the financial statements) and any
of the exhibits referred to above will be furnished at no cost to our shareholders who make a written request to Forward Industries, Inc.;
700 Veterans Memorial Hwy, Suite 100, Hauppauge, NY 11788; Attention: Corporate Secretary.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"></p>

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<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>2
<FILENAME>forward_ex3101.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 31.1 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">I, Terence Wise, certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I
have reviewed this quarterly report on Form 10-Q of Forward Industries, Inc.;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered
by this report;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based
on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects
the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
registrant&rsquo;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f)) for the registrant and have:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure
that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being prepared;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Evaluated
the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Disclosed
in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s
most recent fiscal quarter (the registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
registrant&rsquo;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing
the equivalent functions):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably
likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any
fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s internal
control over financial reporting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Date: May 10, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; width: 40%"><FONT STYLE="font-size: 10pt">/s/ Terence Wise </FONT></TD>
    <TD STYLE="width: 60%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Terence Wise</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Executive Officer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(Principal Executive Officer)</P></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>


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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>forward_ex3102.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 31.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">I, Kathleen Weisberg, certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I
have reviewed this quarterly report on Form 10-Q of Forward Industries, Inc.;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered
by this report;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based
on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects
the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
registrant&rsquo;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f)) for the registrant and have:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure
that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being prepared;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Evaluated
the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Disclosed
in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s
most recent fiscal quarter (the registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
registrant&rsquo;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing
the equivalent functions):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably
likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any
fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s internal
control over financial reporting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Date: May 10, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; width: 40%"><FONT STYLE="font-size: 10pt">&nbsp;/s/ Kathleen Weisberg</FONT></TD>
    <TD STYLE="width: 60%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Kathleen Weisberg</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Financial Officer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(Principal Financial Officer)</P></TD>
    <TD>&nbsp;</TD></TR>
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<TYPE>EX-32.1
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<DESCRIPTION>CERTIFICATION
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 32.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERTIFICATION PURSUANT TO 18 U.S.C. SECTION
1350,</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY
ACT OF 2002 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the quarterly report of Forward
Industries, Inc. (the &ldquo;Company&rdquo;) on Form 10-Q for the fiscal quarter ended March 31, 2024, as filed with the Securities and
Exchange Commission on the date hereof, I, Terence Wise, certify, pursuant to 18 U.S.C. &sect;1350, as adopted pursuant to &sect;906 of
the Sarbanes-Oxley Act of 2002, that to my knowledge:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">1.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The quarterly report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">2.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The information contained in the quarterly report fairly presents, in all material respects, the financial condition and results of operations of the Company.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; width: 40%"><FONT STYLE="font-size: 10pt">/s/ Terence Wise </FONT></TD>
    <TD STYLE="width: 60%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Terence Wise</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Chief Executive Officer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Principal Executive Officer)</P></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dated: May 10, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the quarterly report of Forward
Industries, Inc. (the &ldquo;Company&rdquo;) on Form 10-Q for the fiscal quarter ended March 31, 2024, as filed with the Securities and
Exchange Commission on the date hereof, I, Kathleen Weisberg, certify, pursuant to 18 U.S.C. &sect;1350, as adopted pursuant to &sect;906
of the Sarbanes-Oxley Act of 2002, that to my knowledge:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">1.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The quarterly report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">2.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The information contained in the quarterly report fairly presents, in all material respects, the financial condition and results of operations of the Company.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; width: 40%"><FONT STYLE="font-size: 10pt">&nbsp;/s/ Kathleen Weisberg</FONT></TD>
    <TD STYLE="width: 60%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Kathleen Weisberg</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Financial Officer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(Principal Financial Officer)</P></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dated: May 10, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>


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          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
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        <link:roleType roleURI="http://forwardindus.com/role/DiscontinuedOperationsAndAssetsHeldForSaleDetails-CondensedConsolidatedStatementsOfOperations" id="DiscontinuedOperationsAndAssetsHeldForSaleDetails-CondensedConsolidatedStatementsOfOperations">
          <link:definition>995534 - Disclosure - DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE (Details - Condensed consolidated statements of operations)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://forwardindus.com/role/DiscontinuedOperationsAndAssetsHeldForSaleDetailsNarrative" id="DiscontinuedOperationsAndAssetsHeldForSaleDetailsNarrative">
          <link:definition>995535 - Disclosure - DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-IntangibleAssets" id="IntangibleAssetsAndGoodwillDetails-IntangibleAssets">
          <link:definition>995536 - Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Intangible assets)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense" id="IntangibleAssetsAndGoodwillDetails-EstimatedAmortizationExpense">
          <link:definition>995537 - Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://forwardindus.com/role/IntangibleAssetsAndGoodwillDetailsNarrative" id="IntangibleAssetsAndGoodwillDetailsNarrative">
          <link:definition>995538 - Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://forwardindus.com/role/FairValueMeasurementsDetailsNarrative" id="FairValueMeasurementsDetailsNarrative">
          <link:definition>995539 - Disclosure - FAIR VALUE MEASUREMENTS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://forwardindus.com/role/SegmentsAndConcentrationsDetails-Operations" id="SegmentsAndConcentrationsDetails-Operations">
          <link:definition>995540 - Disclosure - SEGMENTS AND CONCENTRATIONS (Details - Operations)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://forwardindus.com/role/SegmentsAndConcentrationsDetails-SegmentAssets" id="SegmentsAndConcentrationsDetails-SegmentAssets">
          <link:definition>995541 - Disclosure - SEGMENTS AND CONCENTRATIONS (Details - Segment assets)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://forwardindus.com/role/SegmentsAndConcentrationsDetailsNarrative" id="SegmentsAndConcentrationsDetailsNarrative">
          <link:definition>995542 - Disclosure - SEGMENTS AND CONCENTRATIONS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://forwardindus.com/role/ShareholdersEquityDetailsNarrative" id="ShareholdersEquityDetailsNarrative">
          <link:definition>995543 - Disclosure - SHAREHOLDERS&#8217; EQUITY (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://forwardindus.com/role/EarningsPerShareDetails-DilutedLossPerShare" id="EarningsPerShareDetails-DilutedLossPerShare">
          <link:definition>995544 - Disclosure - EARNINGS PER SHARE (Details - Diluted loss per share)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://forwardindus.com/role/EarningsPerShareDetails-AntidilutiveShares" id="EarningsPerShareDetails-AntidilutiveShares">
          <link:definition>995545 - Disclosure - EARNINGS PER SHARE (Details - Antidilutive shares)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://forwardindus.com/role/RelatedPartyTransactionsDetailsNarrative" id="RelatedPartyTransactionsDetailsNarrative">
          <link:definition>995546 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://forwardindus.com/role/LineOfCreditDetailsNarrative" id="LineOfCreditDetailsNarrative">
          <link:definition>995547 - Disclosure - LINE OF CREDIT (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://forwardindus.com/role/LeasesDetails-OperatingLeaseExpense" id="LeasesDetails-OperatingLeaseExpense">
          <link:definition>995548 - Disclosure - LEASES (Details - Operating lease expense)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://forwardindus.com/role/LeasesDetails-FutureMinimumPaymentsOperatingLease" id="LeasesDetails-FutureMinimumPaymentsOperatingLease">
          <link:definition>995549 - Disclosure - LEASES (Details - Future minimum payments operating lease)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
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        <link:roleType roleURI="http://forwardindus.com/role/LeasesDetailsNarrative" id="LeasesDetailsNarrative">
          <link:definition>995550 - Disclosure - LEASES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://forwardindus.com/role/AccruedExpensesAndOtherCurrentLiabilitiesDetails" id="AccruedExpensesAndOtherCurrentLiabilitiesDetails">
          <link:definition>995551 - Disclosure - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
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<TYPE>EX-101.CAL
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<DESCRIPTION>XBRL CALCULATION FILE
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableMember_lbl" xml:lang="en-US">Accounts Receivable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_MajorDiabeticCustomersMember" xlink:label="ford_MajorDiabeticCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_MajorDiabeticCustomersMember" xlink:to="ford_MajorDiabeticCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_MajorDiabeticCustomersMember_lbl" xml:lang="en-US">Major Diabetic Customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_CounterpartyNameAxis" xlink:label="srt_CounterpartyNameAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CounterpartyNameAxis" xlink:to="srt_CounterpartyNameAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CounterpartyNameAxis_lbl" xml:lang="en-US">Counterparty Name [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_NonEmployeeDirectorsMember" xlink:label="ford_NonEmployeeDirectorsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_NonEmployeeDirectorsMember" xlink:to="ford_NonEmployeeDirectorsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_NonEmployeeDirectorsMember_lbl" xml:lang="en-US">Non Employee Directors [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AwardTypeAxis" xlink:label="us-gaap_AwardTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_AwardTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AwardTypeAxis_lbl" xml:lang="en-US">Award Type [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockOptionMember" xlink:label="us-gaap_StockOptionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionMember" xlink:to="us-gaap_StockOptionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockOptionMember_lbl" xml:lang="en-US">Equity Option [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_lbl" xml:lang="en-US">Antidilutive Securities [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WarrantMember" xlink:label="us-gaap_WarrantMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantMember_lbl" xml:lang="en-US">Warrant [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl" xml:lang="en-US">Related and Nonrelated Parties [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_ForwardChinaMember" xlink:label="ford_ForwardChinaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_ForwardChinaMember" xlink:to="ford_ForwardChinaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_ForwardChinaMember_lbl" xml:lang="en-US">Forward China [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="us-gaap_LongtermDebtTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongtermDebtTypeAxis_lbl" xml:lang="en-US">Long-Term Debt, Type [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_PromissoryNoteMember" xlink:label="ford_PromissoryNoteMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_PromissoryNoteMember" xlink:to="ford_PromissoryNoteMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_PromissoryNoteMember_lbl" xml:lang="en-US">Promissory Note [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_JustwiseGroupMember" xlink:label="ford_JustwiseGroupMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_JustwiseGroupMember" xlink:to="ford_JustwiseGroupMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_JustwiseGroupMember_lbl" xml:lang="en-US">Justwise Group [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_ProductOrServiceAxis" xlink:label="srt_ProductOrServiceAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ProductOrServiceAxis" xlink:to="srt_ProductOrServiceAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ProductOrServiceAxis_lbl" xml:lang="en-US">Product and Service [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_KobleProductsMember" xlink:label="ford_KobleProductsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_KobleProductsMember" xlink:to="ford_KobleProductsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_KobleProductsMember_lbl" xml:lang="en-US">Koble Products [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementOperatingActivitiesSegmentAxis" xlink:label="us-gaap_StatementOperatingActivitiesSegmentAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOperatingActivitiesSegmentAxis" xlink:to="us-gaap_StatementOperatingActivitiesSegmentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOperatingActivitiesSegmentAxis_lbl" xml:lang="en-US">Operating Activities [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentDiscontinuedOperationsMember" xlink:label="us-gaap_SegmentDiscontinuedOperationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentDiscontinuedOperationsMember" xlink:to="us-gaap_SegmentDiscontinuedOperationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentDiscontinuedOperationsMember_lbl" xml:lang="en-US">Discontinued Operations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_ShareholderFamilyMember" xlink:label="ford_ShareholderFamilyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_ShareholderFamilyMember" xlink:to="ford_ShareholderFamilyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_ShareholderFamilyMember_lbl" xml:lang="en-US">Shareholder Family [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_FormerAuditFamilyMemberMember" xlink:label="ford_FormerAuditFamilyMemberMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_FormerAuditFamilyMemberMember" xlink:to="ford_FormerAuditFamilyMemberMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_FormerAuditFamilyMemberMember_lbl" xml:lang="en-US">Former Audit Family Member [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LineOfCreditFacilityAxis" xlink:label="us-gaap_LineOfCreditFacilityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityAxis" xlink:to="us-gaap_LineOfCreditFacilityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityAxis_lbl" xml:lang="en-US">Lender Name [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_IPSMember" xlink:label="ford_IPSMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_IPSMember" xlink:to="ford_IPSMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_IPSMember_lbl" xml:lang="en-US">IPS [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CoverAbstract" xlink:to="dei_CoverAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CoverAbstract_lbl" xml:lang="en-US">Cover [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementOfFinancialPositionAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of Financial Position [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsAbstract" xlink:label="us-gaap_AssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="us-gaap_AssetsCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">Current assets:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Cash" xlink:label="us-gaap_Cash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Cash" xlink:to="us-gaap_Cash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Cash_lbl" xml:lang="en-US">Cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts receivable, net of allowances for credit losses of $771,189 and $955,965 as of March 31, 2024 and September 30, 2023, respectively</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InventoryNet" xlink:label="us-gaap_InventoryNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryNet_lbl" xml:lang="en-US">Inventories, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent" xlink:label="us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent" xlink:to="us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent_lbl" xml:lang="en-US">Discontinued assets held for sale</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xml:lang="en-US">Prepaid expenses and other current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property and equipment, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl" xml:lang="en-US">Intangible assets, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Goodwill" xlink:to="us-gaap_Goodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Goodwill_lbl" xml:lang="en-US">Goodwill</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl" xml:lang="en-US">Operating lease right-of-use assets, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="us-gaap_OtherAssetsNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsNoncurrent" xlink:to="us-gaap_OtherAssetsNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsNoncurrent_lbl" xml:lang="en-US">Other assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Total assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">Liabilities and shareholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">Current liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NotesPayableCurrent" xlink:label="us-gaap_NotesPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayableCurrent" xlink:to="us-gaap_NotesPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesPayableCurrent_lbl" xml:lang="en-US">Note payable to Forward China</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_DueToAffiliateCurrent1" xlink:label="ford_DueToAffiliateCurrent1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_DueToAffiliateCurrent1" xlink:to="ford_DueToAffiliateCurrent1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_DueToAffiliateCurrent1_lbl" xml:lang="en-US">Due to Forward China</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredRevenueCurrent" xlink:label="us-gaap_DeferredRevenueCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredRevenueCurrent" xlink:to="us-gaap_DeferredRevenueCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredRevenueCurrent_lbl" xml:lang="en-US">Deferred income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl" xml:lang="en-US">Current portion of operating lease liability</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:label="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued expenses and other current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesNoncurrentAbstract" xlink:label="us-gaap_LiabilitiesNoncurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrentAbstract" xlink:to="us-gaap_LiabilitiesNoncurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesNoncurrentAbstract_lbl" xml:lang="en-US">Other liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermNotesPayable" xlink:label="us-gaap_LongTermNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermNotesPayable" xlink:to="us-gaap_LongTermNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LongTermNotesPayable_lbl" xml:lang="en-US">Note payable to Forward China</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xml:lang="en-US">Operating lease liability, less current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="us-gaap_LiabilitiesNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="us-gaap_LiabilitiesNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesNoncurrent_lbl" xml:lang="en-US">Total other liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">Total liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="us-gaap_CommitmentsAndContingencies" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies" xlink:to="us-gaap_CommitmentsAndContingencies_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingencies_lbl" xml:lang="en-US">Commitments and contingencies</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="us-gaap_StockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">Shareholders' equity:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockValueOutstanding" xlink:label="us-gaap_CommonStockValueOutstanding" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValueOutstanding_lbl" xml:lang="en-US">Common stock, par value $0.01 per share; 40,000,000 shares authorized; 10,061,185 shares issued and outstanding at March 31, 2024 and September 30, 2023</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Total liabilities and shareholders' equity</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsAndFinancingReceivableAllowanceForCreditLoss" xlink:to="us-gaap_AccountsAndFinancingReceivableAllowanceForCreditLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsAndFinancingReceivableAllowanceForCreditLoss_lbl" xml:lang="en-US">Net of allowances for credit losses</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock, shares authorized</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock, shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="us-gaap_CommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common stock, shares outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeStatementAbstract" xlink:label="us-gaap_IncomeStatementAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Revenues" xlink:label="us-gaap_Revenues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Revenues, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CostOfRevenue" xlink:label="us-gaap_CostOfRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Cost of sales</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SellingAndMarketingExpense" xlink:label="us-gaap_SellingAndMarketingExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingAndMarketingExpense" xlink:to="us-gaap_SellingAndMarketingExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingAndMarketingExpense_lbl" xml:lang="en-US">Sales and marketing expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="us-gaap_GeneralAndAdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GeneralAndAdministrativeExpense" xlink:to="us-gaap_GeneralAndAdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GeneralAndAdministrativeExpense_lbl" xml:lang="en-US">General and administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Operating loss</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_FairValueAdjustmentOfEarnoutConsideration" xlink:label="ford_FairValueAdjustmentOfEarnoutConsideration" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_FairValueAdjustmentOfEarnoutConsideration" xlink:to="ford_FairValueAdjustmentOfEarnoutConsideration_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ford_FairValueAdjustmentOfEarnoutConsideration_lbl" xml:lang="en-US">Fair value adjustment of earnout consideration</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestAndOtherIncome" xlink:label="us-gaap_InterestAndOtherIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndOtherIncome" xlink:to="us-gaap_InterestAndOtherIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InterestAndOtherIncome_lbl" xml:lang="en-US">Interest income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestExpense" xlink:label="us-gaap_InterestExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl" xml:lang="en-US">Other income, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xml:lang="en-US">Loss from continuing operations before income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="us-gaap_IncomeTaxExpenseBenefit" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Provision for income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Loss from continuing operations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax" xlink:label="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax_lbl" xml:lang="en-US">(Loss) / income from discontinued operations, net of tax</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasicAbstract_lbl" xml:lang="en-US">Basic loss per share :</link:label>
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" xlink:label="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Basic loss per share</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDilutedAbstract_lbl" xml:lang="en-US">Diluted loss per share:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare" xlink:label="us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="us-gaap_EarningsPerShareDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Diluted loss per share</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract_lbl" xml:lang="en-US">Weighted average common shares outstanding:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Basic</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Diluted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquity_2_lbl" xml:lang="en-US">Beginning balance, value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharesOutstanding" xlink:label="us-gaap_SharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesOutstanding_lbl" xml:lang="en-US">Beginning balance, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions_lbl" xml:lang="en-US">Share-based compensation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_2_lbl" xml:lang="en-US">Net loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquity_3_lbl" xml:lang="en-US">Ending balance, value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesOutstanding_2_lbl" xml:lang="en-US">Ending balance, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="us-gaap_StatementOfCashFlowsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract_lbl" xml:lang="en-US">Operating Activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net loss to net cash used in operating activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Share-based compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="us-gaap_DepreciationDepletionAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProvisionForOtherCreditLosses" xlink:label="us-gaap_ProvisionForOtherCreditLosses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForOtherCreditLosses" xlink:to="us-gaap_ProvisionForOtherCreditLosses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProvisionForOtherCreditLosses_lbl" xml:lang="en-US">Credit loss expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_FairValueAdjustmentOfEarnoutConsideration" xlink:to="ford_FairValueAdjustmentOfEarnoutConsideration_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ford_FairValueAdjustmentOfEarnoutConsideration_2_lbl" xml:lang="en-US">Change in fair value of earnout consideration</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xml:lang="en-US">Changes in operating assets and liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="us-gaap_IncreaseDecreaseInInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl" xml:lang="en-US">Inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_IncreaseDecreaseInDiscontinuedAssetsHeldForSale" xlink:label="ford_IncreaseDecreaseInDiscontinuedAssetsHeldForSale" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_IncreaseDecreaseInDiscontinuedAssetsHeldForSale" xlink:to="ford_IncreaseDecreaseInDiscontinuedAssetsHeldForSale_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ford_IncreaseDecreaseInDiscontinuedAssetsHeldForSale_lbl" xml:lang="en-US">Discontinued assets held for sale</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US">Prepaid expenses and other current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties_lbl" xml:lang="en-US">Accounts payable and due to Forward China</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="us-gaap_IncreaseDecreaseInDeferredRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:to="us-gaap_IncreaseDecreaseInDeferredRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInDeferredRevenue_lbl" xml:lang="en-US">Deferred income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInOtherOperatingLiabilities" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherOperatingLiabilities" xlink:to="us-gaap_IncreaseDecreaseInOtherOperatingLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingLiabilities_lbl" xml:lang="en-US">Net changes in operating lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl" xml:lang="en-US">Accrued expenses and other current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash used in operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract_lbl" xml:lang="en-US">Investing Activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchases of property and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Financing Activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_RepaymentOfNotePayableToForwardChina" xlink:label="ford_RepaymentOfNotePayableToForwardChina" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_RepaymentOfNotePayableToForwardChina" xlink:to="ford_RepaymentOfNotePayableToForwardChina_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ford_RepaymentOfNotePayableToForwardChina_lbl" xml:lang="en-US">Repayment of note payable to Forward China</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash used in financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_lbl" xml:lang="en-US">Net decrease in cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xml:lang="en-US">Cash at beginning of period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_2_lbl" xml:lang="en-US">Cash at end of period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental Disclosures of Cash Flow Information:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestPaidNet" xlink:label="us-gaap_InterestPaidNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaidNet" xlink:to="us-gaap_InterestPaidNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPaidNet_lbl" xml:lang="en-US">Cash paid for interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxesPaidNet" xlink:label="us-gaap_IncomeTaxesPaidNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaidNet" xlink:to="us-gaap_IncomeTaxesPaidNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaidNet_lbl" xml:lang="en-US">Cash paid for taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_PvpTable" xlink:label="ecd_PvpTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_PvpTable" xlink:to="ecd_PvpTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_PvpTable_lbl" xml:lang="en-US">Pay vs Performance Disclosure [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ExecutiveCategoryAxis" xlink:label="ecd_ExecutiveCategoryAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ExecutiveCategoryAxis" xlink:to="ecd_ExecutiveCategoryAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_ExecutiveCategoryAxis_lbl" xml:lang="en-US">Executive Category [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_IndividualAxis" xlink:label="ecd_IndividualAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_IndividualAxis" xlink:to="ecd_IndividualAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_IndividualAxis_lbl" xml:lang="en-US">Individual [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AdjToCompAxis" xlink:label="ecd_AdjToCompAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AdjToCompAxis" xlink:to="ecd_AdjToCompAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AdjToCompAxis_lbl" xml:lang="en-US">Adjustment to Compensation [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_MeasureAxis" xlink:label="ecd_MeasureAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_MeasureAxis" xlink:to="ecd_MeasureAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_MeasureAxis_lbl" xml:lang="en-US">Measure [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_PvpTableTextBlock" xlink:label="ecd_PvpTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_PvpTableTextBlock" xlink:to="ecd_PvpTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_PvpTableTextBlock_lbl" xml:lang="en-US">Pay vs Performance Disclosure, Table</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_CoSelectedMeasureName" xlink:label="ecd_CoSelectedMeasureName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_CoSelectedMeasureName" xlink:to="ecd_CoSelectedMeasureName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_CoSelectedMeasureName_lbl" xml:lang="en-US">Company Selected Measure Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_NamedExecutiveOfficersFnTextBlock" xlink:label="ecd_NamedExecutiveOfficersFnTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_NamedExecutiveOfficersFnTextBlock" xlink:to="ecd_NamedExecutiveOfficersFnTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_NamedExecutiveOfficersFnTextBlock_lbl" xml:lang="en-US">Named Executive Officers, Footnote</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_PeerGroupIssuersFnTextBlock" xlink:label="ecd_PeerGroupIssuersFnTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_PeerGroupIssuersFnTextBlock" xlink:to="ecd_PeerGroupIssuersFnTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_PeerGroupIssuersFnTextBlock_lbl" xml:lang="en-US">Peer Group Issuers, Footnote</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ChangedPeerGroupFnTextBlock" xlink:label="ecd_ChangedPeerGroupFnTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ChangedPeerGroupFnTextBlock" xlink:to="ecd_ChangedPeerGroupFnTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_ChangedPeerGroupFnTextBlock_lbl" xml:lang="en-US">Changed Peer Group, Footnote</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_PeoTotalCompAmt" xlink:label="ecd_PeoTotalCompAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_PeoTotalCompAmt" xlink:to="ecd_PeoTotalCompAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_PeoTotalCompAmt_lbl" xml:lang="en-US">PEO Total Compensation Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_PeoActuallyPaidCompAmt" xlink:label="ecd_PeoActuallyPaidCompAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_PeoActuallyPaidCompAmt" xlink:to="ecd_PeoActuallyPaidCompAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_PeoActuallyPaidCompAmt_lbl" xml:lang="en-US">PEO Actually Paid Compensation Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AdjToPeoCompFnTextBlock" xlink:label="ecd_AdjToPeoCompFnTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AdjToPeoCompFnTextBlock" xlink:to="ecd_AdjToPeoCompFnTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AdjToPeoCompFnTextBlock_lbl" xml:lang="en-US">Adjustment To PEO Compensation, Footnote</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_NonPeoNeoAvgTotalCompAmt" xlink:label="ecd_NonPeoNeoAvgTotalCompAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_NonPeoNeoAvgTotalCompAmt" xlink:to="ecd_NonPeoNeoAvgTotalCompAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_NonPeoNeoAvgTotalCompAmt_lbl" xml:lang="en-US">Non-PEO NEO Average Total Compensation Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_NonPeoNeoAvgCompActuallyPaidAmt" xlink:label="ecd_NonPeoNeoAvgCompActuallyPaidAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_NonPeoNeoAvgCompActuallyPaidAmt" xlink:to="ecd_NonPeoNeoAvgCompActuallyPaidAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_NonPeoNeoAvgCompActuallyPaidAmt_lbl" xml:lang="en-US">Non-PEO NEO Average Compensation Actually Paid Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AdjToNonPeoNeoCompFnTextBlock" xlink:label="ecd_AdjToNonPeoNeoCompFnTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AdjToNonPeoNeoCompFnTextBlock" xlink:to="ecd_AdjToNonPeoNeoCompFnTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AdjToNonPeoNeoCompFnTextBlock_lbl" xml:lang="en-US">Adjustment to Non-PEO NEO Compensation Footnote</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_EquityValuationAssumptionDifferenceFnTextBlock" xlink:label="ecd_EquityValuationAssumptionDifferenceFnTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_EquityValuationAssumptionDifferenceFnTextBlock" xlink:to="ecd_EquityValuationAssumptionDifferenceFnTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_EquityValuationAssumptionDifferenceFnTextBlock_lbl" xml:lang="en-US">Equity Valuation Assumption Difference, Footnote</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_CompActuallyPaidVsTotalShareholderRtnTextBlock" xlink:label="ecd_CompActuallyPaidVsTotalShareholderRtnTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_CompActuallyPaidVsTotalShareholderRtnTextBlock" xlink:to="ecd_CompActuallyPaidVsTotalShareholderRtnTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_CompActuallyPaidVsTotalShareholderRtnTextBlock_lbl" xml:lang="en-US">Compensation Actually Paid vs. Total Shareholder Return</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_CompActuallyPaidVsNetIncomeTextBlock" xlink:label="ecd_CompActuallyPaidVsNetIncomeTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_CompActuallyPaidVsNetIncomeTextBlock" xlink:to="ecd_CompActuallyPaidVsNetIncomeTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_CompActuallyPaidVsNetIncomeTextBlock_lbl" xml:lang="en-US">Compensation Actually Paid vs. Net Income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_CompActuallyPaidVsCoSelectedMeasureTextBlock" xlink:label="ecd_CompActuallyPaidVsCoSelectedMeasureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_CompActuallyPaidVsCoSelectedMeasureTextBlock" xlink:to="ecd_CompActuallyPaidVsCoSelectedMeasureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_CompActuallyPaidVsCoSelectedMeasureTextBlock_lbl" xml:lang="en-US">Compensation Actually Paid vs. Company Selected Measure</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_TotalShareholderRtnVsPeerGroupTextBlock" xlink:label="ecd_TotalShareholderRtnVsPeerGroupTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_TotalShareholderRtnVsPeerGroupTextBlock" xlink:to="ecd_TotalShareholderRtnVsPeerGroupTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_TotalShareholderRtnVsPeerGroupTextBlock_lbl" xml:lang="en-US">Total Shareholder Return Vs Peer Group</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_CompActuallyPaidVsOtherMeasureTextBlock" xlink:label="ecd_CompActuallyPaidVsOtherMeasureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_CompActuallyPaidVsOtherMeasureTextBlock" xlink:to="ecd_CompActuallyPaidVsOtherMeasureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_CompActuallyPaidVsOtherMeasureTextBlock_lbl" xml:lang="en-US">Compensation Actually Paid vs. Other Measure</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_TabularListTableTextBlock" xlink:label="ecd_TabularListTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_TabularListTableTextBlock" xlink:to="ecd_TabularListTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_TabularListTableTextBlock_lbl" xml:lang="en-US">Tabular List, Table</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_TotalShareholderRtnAmt" xlink:label="ecd_TotalShareholderRtnAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_TotalShareholderRtnAmt" xlink:to="ecd_TotalShareholderRtnAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_TotalShareholderRtnAmt_lbl" xml:lang="en-US">Total Shareholder Return Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_PeerGroupTotalShareholderRtnAmt" xlink:label="ecd_PeerGroupTotalShareholderRtnAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_PeerGroupTotalShareholderRtnAmt" xlink:to="ecd_PeerGroupTotalShareholderRtnAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_PeerGroupTotalShareholderRtnAmt_lbl" xml:lang="en-US">Peer Group Total Shareholder Return Amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLoss_3_lbl" xml:lang="en-US">Net Income (Loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_CoSelectedMeasureAmt" xlink:label="ecd_CoSelectedMeasureAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_CoSelectedMeasureAmt" xlink:to="ecd_CoSelectedMeasureAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_CoSelectedMeasureAmt_lbl" xml:lang="en-US">Company Selected Measure Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_OtherPerfMeasureAmt" xlink:label="ecd_OtherPerfMeasureAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_OtherPerfMeasureAmt" xlink:to="ecd_OtherPerfMeasureAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_OtherPerfMeasureAmt_lbl" xml:lang="en-US">Other Performance Measure, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AdjToCompAmt" xlink:label="ecd_AdjToCompAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AdjToCompAmt" xlink:to="ecd_AdjToCompAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AdjToCompAmt_lbl" xml:lang="en-US">Adjustment to Compensation, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_PeoName" xlink:label="ecd_PeoName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_PeoName" xlink:to="ecd_PeoName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_PeoName_lbl" xml:lang="en-US">PEO Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_MeasureName" xlink:label="ecd_MeasureName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_MeasureName" xlink:to="ecd_MeasureName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_MeasureName_lbl" xml:lang="en-US">Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_NonGaapMeasureDescriptionTextBlock" xlink:label="ecd_NonGaapMeasureDescriptionTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_NonGaapMeasureDescriptionTextBlock" xlink:to="ecd_NonGaapMeasureDescriptionTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_NonGaapMeasureDescriptionTextBlock_lbl" xml:lang="en-US">Non-GAAP Measure Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_Additional402vDisclosureTextBlock" xlink:label="ecd_Additional402vDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_Additional402vDisclosureTextBlock" xlink:to="ecd_Additional402vDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_Additional402vDisclosureTextBlock_lbl" xml:lang="en-US">Additional 402(v) Disclosure</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_PnsnBnftsAdjFnTextBlock" xlink:label="ecd_PnsnBnftsAdjFnTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_PnsnBnftsAdjFnTextBlock" xlink:to="ecd_PnsnBnftsAdjFnTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_PnsnBnftsAdjFnTextBlock_lbl" xml:lang="en-US">Pension Benefits Adjustments, Footnote</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ErrCompRecoveryTable" xlink:label="ecd_ErrCompRecoveryTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ErrCompRecoveryTable" xlink:to="ecd_ErrCompRecoveryTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_ErrCompRecoveryTable_lbl" xml:lang="en-US">Erroneously Awarded Compensation Recovery [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_RestatementDateAxis" xlink:label="ecd_RestatementDateAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_RestatementDateAxis" xlink:to="ecd_RestatementDateAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_RestatementDateAxis_lbl" xml:lang="en-US">Restatement Determination Date [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_RestatementDeterminationDate" xlink:label="ecd_RestatementDeterminationDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_RestatementDeterminationDate" xlink:to="ecd_RestatementDeterminationDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_RestatementDeterminationDate_lbl" xml:lang="en-US">Restatement Determination Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AggtErrCompAmt" xlink:label="ecd_AggtErrCompAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AggtErrCompAmt" xlink:to="ecd_AggtErrCompAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AggtErrCompAmt_lbl" xml:lang="en-US">Aggregate Erroneous Compensation Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ErrCompAnalysisTextBlock" xlink:label="ecd_ErrCompAnalysisTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ErrCompAnalysisTextBlock" xlink:to="ecd_ErrCompAnalysisTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_ErrCompAnalysisTextBlock_lbl" xml:lang="en-US">Erroneous Compensation Analysis</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_StkPrcOrTsrEstimationMethodTextBlock" xlink:label="ecd_StkPrcOrTsrEstimationMethodTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_StkPrcOrTsrEstimationMethodTextBlock" xlink:to="ecd_StkPrcOrTsrEstimationMethodTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_StkPrcOrTsrEstimationMethodTextBlock_lbl" xml:lang="en-US">Stock Price or TSR Estimation Method</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_OutstandingAggtErrCompAmt" xlink:label="ecd_OutstandingAggtErrCompAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_OutstandingAggtErrCompAmt" xlink:to="ecd_OutstandingAggtErrCompAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_OutstandingAggtErrCompAmt_lbl" xml:lang="en-US">Outstanding Aggregate Erroneous Compensation Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AggtErrCompNotYetDeterminedTextBlock" xlink:label="ecd_AggtErrCompNotYetDeterminedTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AggtErrCompNotYetDeterminedTextBlock" xlink:to="ecd_AggtErrCompNotYetDeterminedTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AggtErrCompNotYetDeterminedTextBlock_lbl" xml:lang="en-US">Aggregate Erroneous Compensation Not Yet Determined</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ForgoneRecoveryIndName" xlink:label="ecd_ForgoneRecoveryIndName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ForgoneRecoveryIndName" xlink:to="ecd_ForgoneRecoveryIndName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ecd_ForgoneRecoveryIndName_lbl" xml:lang="en-US">Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ForgoneRecoveryDueToExpenseOfEnforcementAmt" xlink:label="ecd_ForgoneRecoveryDueToExpenseOfEnforcementAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ForgoneRecoveryDueToExpenseOfEnforcementAmt" xlink:to="ecd_ForgoneRecoveryDueToExpenseOfEnforcementAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_ForgoneRecoveryDueToExpenseOfEnforcementAmt_lbl" xml:lang="en-US">Forgone Recovery due to Expense of Enforcement, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ForgoneRecoveryDueToViolationOfHomeCountryLawAmt" xlink:label="ecd_ForgoneRecoveryDueToViolationOfHomeCountryLawAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ForgoneRecoveryDueToViolationOfHomeCountryLawAmt" xlink:to="ecd_ForgoneRecoveryDueToViolationOfHomeCountryLawAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_ForgoneRecoveryDueToViolationOfHomeCountryLawAmt_lbl" xml:lang="en-US">Forgone Recovery due to Violation of Home Country Law, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ForgoneRecoveryDueToDisqualificationOfTaxBenefitsAmt" xlink:label="ecd_ForgoneRecoveryDueToDisqualificationOfTaxBenefitsAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ForgoneRecoveryDueToDisqualificationOfTaxBenefitsAmt" xlink:to="ecd_ForgoneRecoveryDueToDisqualificationOfTaxBenefitsAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_ForgoneRecoveryDueToDisqualificationOfTaxBenefitsAmt_lbl" xml:lang="en-US">Forgone Recovery due to Disqualification of Tax Benefits, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_ForgoneRecoveryExplanationOfImpracticabilityTextBlock" xlink:label="ecd_ForgoneRecoveryExplanationOfImpracticabilityTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_ForgoneRecoveryExplanationOfImpracticabilityTextBlock" xlink:to="ecd_ForgoneRecoveryExplanationOfImpracticabilityTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_ForgoneRecoveryExplanationOfImpracticabilityTextBlock_lbl" xml:lang="en-US">Forgone Recovery, Explanation of Impracticability</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_OutstandingRecoveryIndName" xlink:label="ecd_OutstandingRecoveryIndName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_OutstandingRecoveryIndName" xlink:to="ecd_OutstandingRecoveryIndName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ecd_OutstandingRecoveryIndName_lbl" xml:lang="en-US">Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_OutstandingRecoveryCompAmt" xlink:label="ecd_OutstandingRecoveryCompAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_OutstandingRecoveryCompAmt" xlink:to="ecd_OutstandingRecoveryCompAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_OutstandingRecoveryCompAmt_lbl" xml:lang="en-US">Compensation Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_RestatementDoesNotRequireRecoveryTextBlock" xlink:label="ecd_RestatementDoesNotRequireRecoveryTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_RestatementDoesNotRequireRecoveryTextBlock" xlink:to="ecd_RestatementDoesNotRequireRecoveryTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_RestatementDoesNotRequireRecoveryTextBlock_lbl" xml:lang="en-US">Restatement does not require Recovery</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardsCloseToMnpiDiscTable" xlink:label="ecd_AwardsCloseToMnpiDiscTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardsCloseToMnpiDiscTable" xlink:to="ecd_AwardsCloseToMnpiDiscTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardsCloseToMnpiDiscTable_lbl" xml:lang="en-US">Awards Close in Time to MNPI Disclosures [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardTmgMnpiDiscTextBlock" xlink:label="ecd_AwardTmgMnpiDiscTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardTmgMnpiDiscTextBlock" xlink:to="ecd_AwardTmgMnpiDiscTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardTmgMnpiDiscTextBlock_lbl" xml:lang="en-US">Award Timing MNPI Disclosure</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardTmgMethodTextBlock" xlink:label="ecd_AwardTmgMethodTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardTmgMethodTextBlock" xlink:to="ecd_AwardTmgMethodTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardTmgMethodTextBlock_lbl" xml:lang="en-US">Award Timing Method</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardTmgPredtrmndFlag" xlink:label="ecd_AwardTmgPredtrmndFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardTmgPredtrmndFlag" xlink:to="ecd_AwardTmgPredtrmndFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardTmgPredtrmndFlag_lbl" xml:lang="en-US">Award Timing Predetermined</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardTmgMnpiCnsdrdFlag" xlink:label="ecd_AwardTmgMnpiCnsdrdFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardTmgMnpiCnsdrdFlag" xlink:to="ecd_AwardTmgMnpiCnsdrdFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardTmgMnpiCnsdrdFlag_lbl" xml:lang="en-US">Award Timing MNPI Considered</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardTmgHowMnpiCnsdrdTextBlock" xlink:label="ecd_AwardTmgHowMnpiCnsdrdTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardTmgHowMnpiCnsdrdTextBlock" xlink:to="ecd_AwardTmgHowMnpiCnsdrdTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardTmgHowMnpiCnsdrdTextBlock_lbl" xml:lang="en-US">Award Timing, How MNPI Considered</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_MnpiDiscTimedForCompValFlag" xlink:label="ecd_MnpiDiscTimedForCompValFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_MnpiDiscTimedForCompValFlag" xlink:to="ecd_MnpiDiscTimedForCompValFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_MnpiDiscTimedForCompValFlag_lbl" xml:lang="en-US">MNPI Disclosure Timed for Compensation Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardsCloseToMnpiDiscTableTextBlock" xlink:label="ecd_AwardsCloseToMnpiDiscTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardsCloseToMnpiDiscTableTextBlock" xlink:to="ecd_AwardsCloseToMnpiDiscTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardsCloseToMnpiDiscTableTextBlock_lbl" xml:lang="en-US">Awards Close in Time to MNPI Disclosures, Table</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardsCloseToMnpiDiscIndName" xlink:label="ecd_AwardsCloseToMnpiDiscIndName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardsCloseToMnpiDiscIndName" xlink:to="ecd_AwardsCloseToMnpiDiscIndName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ecd_AwardsCloseToMnpiDiscIndName_lbl" xml:lang="en-US">Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardUndrlygSecuritiesAmt" xlink:label="ecd_AwardUndrlygSecuritiesAmt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardUndrlygSecuritiesAmt" xlink:to="ecd_AwardUndrlygSecuritiesAmt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardUndrlygSecuritiesAmt_lbl" xml:lang="en-US">Underlying Securities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardExrcPrice" xlink:label="ecd_AwardExrcPrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardExrcPrice" xlink:to="ecd_AwardExrcPrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardExrcPrice_lbl" xml:lang="en-US">Exercise Price</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_AwardGrantDateFairValue" xlink:label="ecd_AwardGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_AwardGrantDateFairValue" xlink:to="ecd_AwardGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ecd_AwardGrantDateFairValue_lbl" xml:lang="en-US">Fair Value as of Grant Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd#ecd_UndrlygSecurityMktPriceChngPct" xlink:label="ecd_UndrlygSecurityMktPriceChngPct" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ecd_UndrlygSecurityMktPriceChngPct" xlink:to="ecd_UndrlygSecurityMktPriceChngPct_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsReceivableGross" xlink:label="us-gaap_AccountsReceivableGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableGross" xlink:to="us-gaap_AccountsReceivableGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableGross_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl" xml:lang="en-US">Accounts receivable, allowance for credit loss</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances" xlink:label="ford_AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances" xlink:to="ford_AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances_lbl" xml:lang="en-US">Allowances for trade discounts, promotional and other sales allowances</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ContractWithCustomerLiability" xlink:label="us-gaap_ContractWithCustomerLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerLiability" xlink:to="us-gaap_ContractWithCustomerLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ContractWithCustomerLiability_lbl" xml:lang="en-US">Contract liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ContractWithCustomerAssetNet" xlink:label="us-gaap_ContractWithCustomerAssetNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerAssetNet" xlink:to="us-gaap_ContractWithCustomerAssetNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ContractWithCustomerAssetNet_lbl" xml:lang="en-US">Contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GoodwillAndIntangibleAssetImpairment" xlink:label="us-gaap_GoodwillAndIntangibleAssetImpairment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetImpairment" xlink:to="us-gaap_GoodwillAndIntangibleAssetImpairment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetImpairment_lbl" xml:lang="en-US">Impairment of goodwill</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill" xlink:to="us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill_lbl" xml:lang="en-US">Impairments of intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue" xlink:label="us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue" xlink:to="us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue_lbl" xml:lang="en-US">Revenues, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold" xlink:label="us-gaap_DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold" xlink:to="us-gaap_DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_lbl" xml:lang="en-US">Cost of sales</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss" xlink:label="us-gaap_DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss" xlink:to="us-gaap_DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses" xlink:label="ford_DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses" xlink:to="ford_DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ford_DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses_lbl" xml:lang="en-US">Sales and marketing expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense" xlink:label="us-gaap_DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense" xlink:to="us-gaap_DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_lbl" xml:lang="en-US">General and administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax" xlink:label="us-gaap_DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax" xlink:to="us-gaap_DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax_lbl" xml:lang="en-US">(Loss) / income from discontinued operations before income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax" xlink:label="us-gaap_DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax" xlink:to="us-gaap_DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax_lbl" xml:lang="en-US">Provision for income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity" xlink:label="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity" xlink:to="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity_lbl" xml:lang="en-US">(Loss) / income from discontinued operations</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_DiscontinuedAssetsHeldForSale" xlink:label="ford_DiscontinuedAssetsHeldForSale" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_DiscontinuedAssetsHeldForSale" xlink:to="ford_DiscontinuedAssetsHeldForSale_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ford_DiscontinuedAssetsHeldForSale_lbl" xml:lang="en-US">Discontinued assets held for sale</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DiscontinuedOperationTaxEffectOfDiscontinuedOperation" xlink:label="us-gaap_DiscontinuedOperationTaxEffectOfDiscontinuedOperation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DiscontinuedOperationTaxEffectOfDiscontinuedOperation" xlink:to="us-gaap_DiscontinuedOperationTaxEffectOfDiscontinuedOperation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DiscontinuedOperationTaxEffectOfDiscontinuedOperation_lbl" xml:lang="en-US">Discontinued operation allowance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable_lbl" xml:lang="en-US">Intangible Asset, Finite-Lived [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:label="us-gaap_FiniteLivedIntangibleAssetsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsLineItems_lbl" xml:lang="en-US">Finite-Lived Intangible Assets [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsGross" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross_lbl" xml:lang="en-US">Gross carrying amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl" xml:lang="en-US">Less accumulated amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xml:lang="en-US">Net carrying amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_lbl" xml:lang="en-US">Remainder of Fiscal 2024</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_lbl" xml:lang="en-US">Fiscal 2025</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_lbl" xml:lang="en-US">Fiscal 2026</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_lbl" xml:lang="en-US">Fiscal 2027</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_lbl" xml:lang="en-US">Fiscal 2028</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_lbl" xml:lang="en-US">Fiscal 2029</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_lbl" xml:lang="en-US">Thereafter</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_2_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl" xml:lang="en-US">Expected useful lives</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="us-gaap_AmortizationOfIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="us-gaap_AmortizationOfIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl" xml:lang="en-US">Amortization expense related to intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_FairValueEarnoutLiability" xlink:label="ford_FairValueEarnoutLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_FairValueEarnoutLiability" xlink:to="ford_FairValueEarnoutLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_FairValueEarnoutLiability_lbl" xml:lang="en-US">Fair value earnout liability</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" xml:lang="en-US">Schedule of Segment Reporting Information, by Segment [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="us-gaap_SegmentReportingInformationLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_SegmentReportingInformationLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingInformationLineItems_lbl" xml:lang="en-US">Segment Reporting Information [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_Revenues_2_lbl" xml:lang="en-US">Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_SegmentOperatingIncomeLoss" xlink:label="ford_SegmentOperatingIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_SegmentOperatingIncomeLoss" xlink:to="ford_SegmentOperatingIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_SegmentOperatingIncomeLoss_lbl" xml:lang="en-US">Segment operating income/(loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_GeneralCorporateExpenses" xlink:label="ford_GeneralCorporateExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_GeneralCorporateExpenses" xlink:to="ford_GeneralCorporateExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_GeneralCorporateExpenses_lbl" xml:lang="en-US">General corporate expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_2_lbl" xml:lang="en-US">Operating loss</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_OtherExpenseIncomeNet" xlink:label="ford_OtherExpenseIncomeNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_OtherExpenseIncomeNet" xlink:to="ford_OtherExpenseIncomeNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_OtherExpenseIncomeNet_lbl" xml:lang="en-US">Other expense/(income), net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_2_lbl" xml:lang="en-US">Loss from continuing operations before income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Total depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable" xlink:label="us-gaap_ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable" xlink:to="us-gaap_ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable_lbl" xml:lang="en-US">Schedule of Revenue by Major Customers, by Reporting Segments [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EntityWideRevenueMajorCustomerLineItems" xlink:label="us-gaap_EntityWideRevenueMajorCustomerLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EntityWideRevenueMajorCustomerLineItems" xlink:to="us-gaap_EntityWideRevenueMajorCustomerLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EntityWideRevenueMajorCustomerLineItems_lbl" xml:lang="en-US">Revenue, Major Customer [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_TotalSegmentAssets" xlink:label="ford_TotalSegmentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_TotalSegmentAssets" xlink:to="ford_TotalSegmentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_TotalSegmentAssets_lbl" xml:lang="en-US">Total segment assets</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_GeneralCorporateAssets" xlink:label="ford_GeneralCorporateAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_GeneralCorporateAssets" xlink:to="ford_GeneralCorporateAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_GeneralCorporateAssets_lbl" xml:lang="en-US">General corporate assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation" xlink:label="us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation" xlink:to="us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation_lbl" xml:lang="en-US">Discontinued assets held for sale</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_OtherAssetsOfDiscontinuedRetailSegment" xlink:label="ford_OtherAssetsOfDiscontinuedRetailSegment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_OtherAssetsOfDiscontinuedRetailSegment" xlink:to="ford_OtherAssetsOfDiscontinuedRetailSegment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_OtherAssetsOfDiscontinuedRetailSegment_lbl" xml:lang="en-US">Other assets of discontinued retail segment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_2_lbl" xml:lang="en-US">Total assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="us-gaap_ConcentrationRiskPercentage1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskPercentage1" xlink:to="us-gaap_ConcentrationRiskPercentage1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskPercentage1_lbl" xml:lang="en-US">Concentration risk, percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable" xlink:label="us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable" xlink:to="us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable_lbl" xml:lang="en-US">Collaborative Arrangement and Arrangement Other than Collaborative [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems" xlink:label="us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems" xlink:to="us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems_lbl" xml:lang="en-US">Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl" xml:lang="en-US">Options granted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Exercise price</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Option grant-date fair value per share</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_FairValueOfOptionsGranted" xlink:label="ford_FairValueOfOptionsGranted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_FairValueOfOptionsGranted" xlink:to="ford_FairValueOfOptionsGranted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_FairValueOfOptionsGranted_lbl" xml:lang="en-US">Fair value of options granted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl" xml:lang="en-US">Options granted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xml:lang="en-US">Options exercised</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_2_lbl" xml:lang="en-US">Share based compensation expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_lbl" xml:lang="en-US">Unrecognized compensation cost</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_lbl" xml:lang="en-US">Unrecognized compensation cost weighted average vesting period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_4_lbl" xml:lang="en-US">Shareholders equity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityReverseStockSplit" xlink:label="us-gaap_StockholdersEquityReverseStockSplit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityReverseStockSplit" xlink:to="us-gaap_StockholdersEquityReverseStockSplit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityReverseStockSplit_lbl" xml:lang="en-US">Stockholders' Equity, Reverse Stock Split</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_NumeratorAbstract" xlink:label="ford_NumeratorAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_NumeratorAbstract" xlink:to="ford_NumeratorAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_NumeratorAbstract_lbl" xml:lang="en-US">Numerator:</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1" xlink:label="ford_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1" xlink:to="ford_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1_lbl" xml:lang="en-US">Loss from continuing operations</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_IncomeLossFromDiscontinuedOperationsNetOfTax1" xlink:label="ford_IncomeLossFromDiscontinuedOperationsNetOfTax1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_IncomeLossFromDiscontinuedOperationsNetOfTax1" xlink:to="ford_IncomeLossFromDiscontinuedOperationsNetOfTax1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ford_IncomeLossFromDiscontinuedOperationsNetOfTax1_lbl" xml:lang="en-US">(Loss) / income from discontinued operations, net of tax</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_NetIncomeLoss1" xlink:label="ford_NetIncomeLoss1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_NetIncomeLoss1" xlink:to="ford_NetIncomeLoss1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ford_NetIncomeLoss1_lbl" xml:lang="en-US">Net loss</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_DenominatorAbstract" xlink:label="ford_DenominatorAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_DenominatorAbstract" xlink:to="ford_DenominatorAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_DenominatorAbstract_lbl" xml:lang="en-US">Denominator:</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_WeightedAverageNumberOfSharesOutstandingBasic1" xlink:label="ford_WeightedAverageNumberOfSharesOutstandingBasic1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_WeightedAverageNumberOfSharesOutstandingBasic1" xlink:to="ford_WeightedAverageNumberOfSharesOutstandingBasic1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_WeightedAverageNumberOfSharesOutstandingBasic1_lbl" xml:lang="en-US">Weighted average common shares outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:to="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl" xml:lang="en-US">Dilutive common share equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_WeightedAverageNumberOfDilutedSharesOutstanding1" xlink:label="ford_WeightedAverageNumberOfDilutedSharesOutstanding1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_WeightedAverageNumberOfDilutedSharesOutstanding1" xlink:to="ford_WeightedAverageNumberOfDilutedSharesOutstanding1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_WeightedAverageNumberOfDilutedSharesOutstanding1_lbl" xml:lang="en-US">Weighted average dilutive shares outstanding</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasicAbstract" xlink:to="us-gaap_EarningsPerShareBasicAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareBasicAbstract_2_lbl" xml:lang="en-US">Basic (loss)/earnings per share :</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare" xlink:to="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_2_lbl" xml:lang="en-US">Basic (loss)/earnings per share from discontinued operations</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDilutedAbstract" xlink:to="us-gaap_EarningsPerShareDilutedAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareDilutedAbstract_2_lbl" xml:lang="en-US">Diluted (loss)/earnings per share:</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare" xlink:to="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_2_lbl" xml:lang="en-US">Diluted (loss)/earnings per share from discontinued operations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_lbl" xml:lang="en-US">Antidilutive Security, Excluded EPS Calculation [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_lbl" xml:lang="en-US">Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xml:lang="en-US">Total potentially dilutive shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_lbl" xml:lang="en-US">Related Party Transaction [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="us-gaap_RelatedPartyTransactionLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="us-gaap_RelatedPartyTransactionLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionLineItems_lbl" xml:lang="en-US">Related Party Transaction [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProfessionalAndContractServicesExpense" xlink:label="us-gaap_ProfessionalAndContractServicesExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfessionalAndContractServicesExpense" xlink:to="us-gaap_ProfessionalAndContractServicesExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfessionalAndContractServicesExpense_lbl" xml:lang="en-US">Service fees</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CostDirectMaterial" xlink:label="us-gaap_CostDirectMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostDirectMaterial" xlink:to="us-gaap_CostDirectMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostDirectMaterial_lbl" xml:lang="en-US">Purchases</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsPayableCurrentAndNoncurrent" xlink:label="us-gaap_AccountsPayableCurrentAndNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrentAndNoncurrent" xlink:to="us-gaap_AccountsPayableCurrentAndNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrentAndNoncurrent_lbl" xml:lang="en-US">Outstanding payables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="us-gaap_DebtInstrumentFaceAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl" xml:lang="en-US">Debt face amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xml:lang="en-US">Debt interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestExpenseDebt" xlink:label="us-gaap_InterestExpenseDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseDebt" xlink:to="us-gaap_InterestExpenseDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_InterestExpenseDebt_lbl" xml:lang="en-US">Interest expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="us-gaap_DebtInstrumentMaturityDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDate" xlink:to="us-gaap_DebtInstrumentMaturityDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentMaturityDate_lbl" xml:lang="en-US">Maturity date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfOtherLongTermDebt" xlink:label="us-gaap_RepaymentsOfOtherLongTermDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfOtherLongTermDebt" xlink:to="us-gaap_RepaymentsOfOtherLongTermDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfOtherLongTermDebt_lbl" xml:lang="en-US">Principal payments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayableCurrent" xlink:to="us-gaap_NotesPayableCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NotesPayableCurrent_2_lbl" xml:lang="en-US">Note payable outstanding balance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherCostOfOperatingRevenue" xlink:label="us-gaap_OtherCostOfOperatingRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherCostOfOperatingRevenue" xlink:to="us-gaap_OtherCostOfOperatingRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherCostOfOperatingRevenue_lbl" xml:lang="en-US">Cost of revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_AccountsPayableRelatedPartiesCurrent1" xlink:label="ford_AccountsPayableRelatedPartiesCurrent1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_AccountsPayableRelatedPartiesCurrent1" xlink:to="ford_AccountsPayableRelatedPartiesCurrent1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_AccountsPayableRelatedPartiesCurrent1_lbl" xml:lang="en-US">Accounts payable to related party</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsReceivableNet" xlink:label="us-gaap_AccountsReceivableNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNet" xlink:to="us-gaap_AccountsReceivableNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNet_lbl" xml:lang="en-US">Accounts receivable, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LineOfCreditFacilityTable" xlink:label="us-gaap_LineOfCreditFacilityTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityTable" xlink:to="us-gaap_LineOfCreditFacilityTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityTable_lbl" xml:lang="en-US">Line of Credit Facility [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LineOfCreditFacilityLineItems" xlink:label="us-gaap_LineOfCreditFacilityLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityLineItems" xlink:to="us-gaap_LineOfCreditFacilityLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityLineItems_lbl" xml:lang="en-US">Line of Credit Facility [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl" xml:lang="en-US">Line of credit facility, maximum borrowing capacity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LineOfCreditFacilityInterestRateDescription" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityInterestRateDescription" xlink:to="us-gaap_LineOfCreditFacilityInterestRateDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDescription_lbl" xml:lang="en-US">Line of credit interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LineOfCreditFacilityInterestRateDuringPeriod" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDuringPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityInterestRateDuringPeriod" xlink:to="us-gaap_LineOfCreditFacilityInterestRateDuringPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDuringPeriod_lbl" xml:lang="en-US">Line of credit effective interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" xlink:label="us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_lbl" xml:lang="en-US">Line of credit facility, remaining borrowing capacity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LineOfCreditFacilityExpirationDate1" xlink:label="us-gaap_LineOfCreditFacilityExpirationDate1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityExpirationDate1" xlink:to="us-gaap_LineOfCreditFacilityExpirationDate1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityExpirationDate1_lbl" xml:lang="en-US">Line of credit expiration date</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_OperatingLeaseExpenseAbstract" xlink:label="ford_OperatingLeaseExpenseAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_OperatingLeaseExpenseAbstract" xlink:to="ford_OperatingLeaseExpenseAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_OperatingLeaseExpenseAbstract_lbl" xml:lang="en-US">Operating lease expense included in:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherSellingAndMarketingExpense" xlink:label="us-gaap_OtherSellingAndMarketingExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherSellingAndMarketingExpense" xlink:to="us-gaap_OtherSellingAndMarketingExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherSellingAndMarketingExpense_lbl" xml:lang="en-US">Sales and marketing expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherGeneralAndAdministrativeExpense" xlink:label="us-gaap_OtherGeneralAndAdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherGeneralAndAdministrativeExpense" xlink:to="us-gaap_OtherGeneralAndAdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherGeneralAndAdministrativeExpense_lbl" xml:lang="en-US">General and administrative expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseExpense" xlink:label="us-gaap_OperatingLeaseExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseExpense" xlink:to="us-gaap_OperatingLeaseExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseExpense_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl" xml:lang="en-US">Remainder of Fiscal 2024</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl" xml:lang="en-US">Fiscal 2025</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl" xml:lang="en-US">Fiscal 2026</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl" xml:lang="en-US">Fiscal 2027</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_lbl" xml:lang="en-US">Fiscal 2028</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl" xml:lang="en-US">Thereafter</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl" xml:lang="en-US">Total future minimum lease payments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl" xml:lang="en-US">Less imputed interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseLiability" xlink:label="us-gaap_OperatingLeaseLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiability_lbl" xml:lang="en-US">Present value of lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_OperatingLeasesLiabilityCurrent" xlink:label="ford_OperatingLeasesLiabilityCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_OperatingLeasesLiabilityCurrent" xlink:to="ford_OperatingLeasesLiabilityCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_OperatingLeasesLiabilityCurrent_lbl" xml:lang="en-US">Less current portion of lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="ford-20240331.xsd#ford_OperatingLeasesLiabilityNoncurrent" xlink:label="ford_OperatingLeasesLiabilityNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_OperatingLeasesLiabilityNoncurrent" xlink:to="ford_OperatingLeasesLiabilityNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_OperatingLeasesLiabilityNoncurrent_lbl" xml:lang="en-US">Long-term portion of lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeasePayments" xlink:label="us-gaap_OperatingLeasePayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasePayments" xlink:to="us-gaap_OperatingLeasePayments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasePayments_lbl" xml:lang="en-US">Operating lease payments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl" xml:lang="en-US">Weighted average remaining lease term</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl" xml:lang="en-US">Weighted average discount rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccruedSalesCommissionCurrent" xlink:label="us-gaap_AccruedSalesCommissionCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedSalesCommissionCurrent" xlink:to="us-gaap_AccruedSalesCommissionCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedSalesCommissionCurrent_lbl" xml:lang="en-US">Accrued commissions/bonuses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CompensatedAbsencesLiability" xlink:label="us-gaap_CompensatedAbsencesLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensatedAbsencesLiability" xlink:to="us-gaap_CompensatedAbsencesLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CompensatedAbsencesLiability_lbl" xml:lang="en-US">Paid time off</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsPayableOtherCurrent" xlink:label="us-gaap_AccountsPayableOtherCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableOtherCurrent" xlink:to="us-gaap_AccountsPayableOtherCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableOtherCurrent_lbl" xml:lang="en-US">Other</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Total</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_DueToAffiliateCurrent1" xlink:to="ford_DueToAffiliateCurrent1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ford_DueToAffiliateCurrent1_doc" xml:lang="en-US">Due to Forward China</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_OEMDistributionMember" xlink:to="ford_OEMDistributionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ford_OEMDistributionMember_doc" xml:lang="en-US">OEM Distribution [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_2_lbl" xml:lang="en-US">Assets, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_2_lbl" xml:lang="en-US">Liabilities, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermNotesPayable" xlink:to="us-gaap_LongTermNotesPayable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermNotesPayable_2_lbl" xml:lang="en-US">Notes Payable, Noncurrent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="us-gaap_LiabilitiesNoncurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesNoncurrent_2_lbl" xml:lang="en-US">Liabilities, Noncurrent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_2_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xml:lang="en-US">Liabilities and Equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrossProfit_2_lbl" xml:lang="en-US">Gross Profit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ford_FairValueAdjustmentOfEarnoutConsideration" xlink:to="ford_FairValueAdjustmentOfEarnoutConsideration_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ford_FairValueAdjustmentOfEarnoutConsideration_3_lbl" xml:lang="en-US">FairValueAdjustmentOfEarnoutConsideration</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndOtherIncome" xlink:to="us-gaap_InterestAndOtherIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestAndOtherIncome_2_lbl" xml:lang="en-US">Interest and Other Income</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_2_lbl" xml:lang="en-US">Other Nonoperating Income (Expense)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesOutstanding_3_lbl" xml:lang="en-US">Shares, Outstanding</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_2_lbl" xml:lang="en-US">Increase (Decrease) in Accounts Receivable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInInventories_2_lbl" xml:lang="en-US">Increase (Decrease) in Inventories</link:label>
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<TYPE>EX-101.PRE
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<td class="text">Suite 100<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">NY<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">11788<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">631<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">547-3055<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Stock, par value $0.01<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">FORD<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,061,185<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentQuarterlyReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an quarterly report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-Q<br> -Number 240<br> -Section 308<br> -Subsection a<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentQuarterlyReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentTransitionReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntitySmallBusiness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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<head>
<title></title>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243638418240">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Cash', window );">Cash</a></td>
<td class="nump">$ 2,261,853<span></span>
</td>
<td class="nump">$ 3,180,468<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable, net of allowances for credit losses of $771,189 and $955,965 as of March 31, 2024 and September 30, 2023, respectively</a></td>
<td class="nump">6,484,427<span></span>
</td>
<td class="nump">6,968,778<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventories, net</a></td>
<td class="nump">308,895<span></span>
</td>
<td class="nump">334,384<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent', window );">Discontinued assets held for sale</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">508,077<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other current assets</a></td>
<td class="nump">457,071<span></span>
</td>
<td class="nump">378,512<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
<td class="nump">9,512,246<span></span>
</td>
<td class="nump">11,370,219<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, net</a></td>
<td class="nump">254,971<span></span>
</td>
<td class="nump">274,046<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">Intangible assets, net</a></td>
<td class="nump">786,765<span></span>
</td>
<td class="nump">893,143<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
<td class="nump">1,758,682<span></span>
</td>
<td class="nump">1,758,682<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Operating lease right-of-use assets, net</a></td>
<td class="nump">2,810,059<span></span>
</td>
<td class="nump">3,021,315<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherAssetsNoncurrent', window );">Other assets</a></td>
<td class="nump">68,737<span></span>
</td>
<td class="nump">68,737<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
<td class="nump">15,191,460<span></span>
</td>
<td class="nump">17,386,142<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesPayableCurrent', window );">Note payable to Forward China</a></td>
<td class="nump">750,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
<td class="nump">147,518<span></span>
</td>
<td class="nump">518,892<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_DueToAffiliateCurrent1', window );">Due to Forward China</a></td>
<td class="nump">8,687,898<span></span>
</td>
<td class="nump">8,246,015<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredRevenueCurrent', window );">Deferred income</a></td>
<td class="nump">228,827<span></span>
</td>
<td class="nump">297,407<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Current portion of operating lease liability</a></td>
<td class="nump">423,042<span></span>
</td>
<td class="nump">416,042<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent', window );">Accrued expenses and other current liabilities</a></td>
<td class="nump">560,494<span></span>
</td>
<td class="nump">1,357,743<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total current liabilities</a></td>
<td class="nump">10,797,779<span></span>
</td>
<td class="nump">10,836,099<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrentAbstract', window );"><strong>Other liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermNotesPayable', window );">Note payable to Forward China</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">1,100,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Operating lease liability, less current portion</a></td>
<td class="nump">2,623,814<span></span>
</td>
<td class="nump">2,833,782<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Total other liabilities</a></td>
<td class="nump">2,623,814<span></span>
</td>
<td class="nump">3,933,782<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
<td class="nump">13,421,593<span></span>
</td>
<td class="nump">14,769,881<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">Commitments and contingencies</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Shareholders' equity:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockValueOutstanding', window );">Common stock, par value $0.01 per share; 40,000,000 shares authorized; 10,061,185 shares issued and outstanding at March 31, 2024 and September 30, 2023</a></td>
<td class="nump">100,612<span></span>
</td>
<td class="nump">100,612<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapitalCommonStock', window );">Additional paid-in capital</a></td>
<td class="nump">20,263,242<span></span>
</td>
<td class="nump">20,202,202<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(18,593,987)<span></span>
</td>
<td class="num">(17,686,553)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total shareholders' equity</a></td>
<td class="nump">1,769,867<span></span>
</td>
<td class="nump">2,616,261<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and shareholders' equity</a></td>
<td class="nump">$ 15,191,460<span></span>
</td>
<td class="nump">$ 17,386,142<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_DueToAffiliateCurrent1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Due to Forward China</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_DueToAffiliateCurrent1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities incurred to vendors for goods and services received, and accrued liabilities classified as other, payable within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapitalCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapitalCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset recognized for present right to economic benefit.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset recognized for present right to economic benefit, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 4: 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210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount classified as assets attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -SubTopic 20<br> -Topic 205<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-7<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5C<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5C<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482130/360-10-45-9<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5B<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5B<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-3<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-11<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Cash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-12<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477796/946-210-45-21<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -SubTopic 210<br> -Topic 946<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477796/946-210-45-20<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Cash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingencies">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingencies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValueOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of common shares held by shareholders. Excludes common shares repurchased and held as treasury shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValueOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredRevenueCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredRevenueCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482548/350-20-55-24<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 100<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482598/350-20-45-1<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Goodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsNetExcludingGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482686/350-30-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IntangibleAssetsNetExcludingGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liability recognized for present obligation requiring transfer or otherwise providing economic benefit to others.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation due after one year or beyond the normal operating cycle, if longer.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesNoncurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesNoncurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of notes payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncurrent assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssetsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-7A<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478451/942-360-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated undistributed earnings (deficit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480990/946-20-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-12<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480418/310-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
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<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243638718800">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementOfFinancialPositionAbstract', window );"><strong>Statement of Financial Position [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsAndFinancingReceivableAllowanceForCreditLoss', window );">Net of allowances for credit losses</a></td>
<td class="nump">$ 771,189<span></span>
</td>
<td class="nump">$ 955,965<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value</a></td>
<td class="nump">$ 0.01<span></span>
</td>
<td class="nump">$ 0.01<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
<td class="nump">40,000,000<span></span>
</td>
<td class="nump">40,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="nump">10,061,185<span></span>
</td>
<td class="nump">10,061,185<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
<td class="nump">10,061,185<span></span>
</td>
<td class="nump">10,061,185<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsAndFinancingReceivableAllowanceForCreditLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss of accounts and financing receivables. Includes, but is not limited to, notes and loan receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481962/310-10-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsAndFinancingReceivableAllowanceForCreditLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementOfFinancialPositionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementOfFinancialPositionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243638587488">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues, net</a></td>
<td class="nump">$ 7,830,130<span></span>
</td>
<td class="nump">$ 9,738,804<span></span>
</td>
<td class="nump">$ 14,982,080<span></span>
</td>
<td class="nump">$ 19,491,488<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of sales</a></td>
<td class="nump">6,222,432<span></span>
</td>
<td class="nump">7,813,696<span></span>
</td>
<td class="nump">11,731,897<span></span>
</td>
<td class="nump">15,600,310<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">1,607,698<span></span>
</td>
<td class="nump">1,925,108<span></span>
</td>
<td class="nump">3,250,183<span></span>
</td>
<td class="nump">3,891,178<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SellingAndMarketingExpense', window );">Sales and marketing expenses</a></td>
<td class="nump">370,839<span></span>
</td>
<td class="nump">450,380<span></span>
</td>
<td class="nump">739,575<span></span>
</td>
<td class="nump">861,554<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="nump">1,776,491<span></span>
</td>
<td class="nump">1,566,549<span></span>
</td>
<td class="nump">3,430,561<span></span>
</td>
<td class="nump">3,249,360<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="num">(539,632)<span></span>
</td>
<td class="num">(91,821)<span></span>
</td>
<td class="num">(919,953)<span></span>
</td>
<td class="num">(219,736)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_FairValueAdjustmentOfEarnoutConsideration', window );">Fair value adjustment of earnout consideration</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="num">(40,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestAndOtherIncome', window );">Interest income</a></td>
<td class="num">(18,712)<span></span>
</td>
<td class="num">(856)<span></span>
</td>
<td class="num">(36,180)<span></span>
</td>
<td class="num">(856)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
<td class="nump">16,971<span></span>
</td>
<td class="nump">26,781<span></span>
</td>
<td class="nump">35,981<span></span>
</td>
<td class="nump">54,739<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other income, net</a></td>
<td class="nump">7,846<span></span>
</td>
<td class="nump">965<span></span>
</td>
<td class="nump">7,158<span></span>
</td>
<td class="num">(23,595)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Loss from continuing operations before income taxes</a></td>
<td class="num">(545,737)<span></span>
</td>
<td class="num">(118,711)<span></span>
</td>
<td class="num">(926,912)<span></span>
</td>
<td class="num">(210,024)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Provision for income taxes</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest', window );">Loss from continuing operations</a></td>
<td class="num">(545,737)<span></span>
</td>
<td class="num">(118,711)<span></span>
</td>
<td class="num">(926,912)<span></span>
</td>
<td class="num">(210,024)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax', window );">(Loss) / income from discontinued operations, net of tax</a></td>
<td class="num">(7,477)<span></span>
</td>
<td class="num">(752,237)<span></span>
</td>
<td class="nump">19,478<span></span>
</td>
<td class="num">(1,091,199)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="num">$ (553,214)<span></span>
</td>
<td class="num">$ (870,948)<span></span>
</td>
<td class="num">$ (907,434)<span></span>
</td>
<td class="num">$ (1,301,223)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicAbstract', window );"><strong>Basic loss per share :</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsPerBasicShare', window );">Basic loss per share from continuing operations</a></td>
<td class="num">$ (0.05)<span></span>
</td>
<td class="num">$ (0.01)<span></span>
</td>
<td class="num">$ (0.09)<span></span>
</td>
<td class="num">$ (0.02)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare', window );">Basic loss per share from discontinued operations</a></td>
<td class="nump">(0.00)<span></span>
</td>
<td class="num">(0.07)<span></span>
</td>
<td class="nump">0.00<span></span>
</td>
<td class="num">(0.11)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic loss per share</a></td>
<td class="num">(0.05)<span></span>
</td>
<td class="num">(0.09)<span></span>
</td>
<td class="num">(0.09)<span></span>
</td>
<td class="num">(0.13)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareDilutedAbstract', window );"><strong>Diluted loss per share:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare', window );">Diluted loss per share from continuing operations</a></td>
<td class="num">(0.05)<span></span>
</td>
<td class="num">(0.01)<span></span>
</td>
<td class="num">(0.09)<span></span>
</td>
<td class="num">(0.02)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare', window );">Diluted loss per share from discontinued operations</a></td>
<td class="nump">(0.00)<span></span>
</td>
<td class="num">(0.07)<span></span>
</td>
<td class="nump">0.00<span></span>
</td>
<td class="num">(0.11)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted loss per share</a></td>
<td class="num">$ (0.05)<span></span>
</td>
<td class="num">$ (0.09)<span></span>
</td>
<td class="num">$ (0.09)<span></span>
</td>
<td class="num">$ (0.13)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract', window );"><strong>Weighted average common shares outstanding:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic</a></td>
<td class="nump">10,061,185<span></span>
</td>
<td class="nump">10,061,185<span></span>
</td>
<td class="nump">10,061,185<span></span>
</td>
<td class="nump">10,061,185<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Diluted</a></td>
<td class="nump">10,061,185<span></span>
</td>
<td class="nump">10,061,185<span></span>
</td>
<td class="nump">10,061,185<span></span>
</td>
<td class="nump">10,061,185<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_FairValueAdjustmentOfEarnoutConsideration">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_FairValueAdjustmentOfEarnoutConsideration</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-52<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasicAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasicAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDilutedAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDilutedAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-1<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of income (loss) from continuing operations including portion attributable to the noncontrolling interest.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsPerBasicShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) from continuing operations per each share of common stock or unit outstanding during the reporting period.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsPerBasicShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) derived from continuing operations during the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 270<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477349/740-270-45-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-7<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-3A<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5C<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5C<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-3B<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-4<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-1<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per basic share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation and gain (loss) from the disposal of the discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-7<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(14))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per diluted share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation and gain (loss) from the disposal of the discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-7<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 5.E)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479836/810-10-S99-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 231<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-8<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-10<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -SubTopic 20<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482659/740-20-45-2<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -SubTopic 10<br> -Topic 235<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestAndOtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of interest income and other income recognized during the period. Included in this element is interest derived from investments in debt securities, cash and cash equivalents, and other investments which reflect the time value of money or transactions in which the payments are for the use or forbearance of money and other income from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestAndOtherIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of interest expense classified as operating and nonoperating. Includes, but is not limited to, cost of borrowing accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483013/835-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) related to nonoperating activities, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate total amount of expenses directly related to the marketing or selling of products or services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SellingAndMarketingExpense</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-16<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-10<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:sharesItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243636848480">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (UNAUDITED) - USD ($)<br></strong></div></th>
<th class="th"><div>Common Stock [Member]</div></th>
<th class="th"><div>Additional Paid-in Capital [Member]</div></th>
<th class="th"><div>Retained Earnings [Member]</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning balance, value at Sep. 30, 2022</a></td>
<td class="nump">$ 100,612<span></span>
</td>
<td class="nump">$ 20,115,711<span></span>
</td>
<td class="num">$ (13,949,896)<span></span>
</td>
<td class="nump">$ 6,266,427<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Beginning balance, shares at Sep. 30, 2022</a></td>
<td class="nump">10,061,185<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions', window );">Share-based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">23,935<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">23,935<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(430,275)<span></span>
</td>
<td class="num">(430,275)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending balance, value at Dec. 31, 2022</a></td>
<td class="nump">$ 100,612<span></span>
</td>
<td class="nump">20,139,646<span></span>
</td>
<td class="num">(14,380,171)<span></span>
</td>
<td class="nump">5,860,087<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Ending balance, shares at Dec. 31, 2022</a></td>
<td class="nump">10,061,185<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning balance, value at Sep. 30, 2022</a></td>
<td class="nump">$ 100,612<span></span>
</td>
<td class="nump">20,115,711<span></span>
</td>
<td class="num">(13,949,896)<span></span>
</td>
<td class="nump">6,266,427<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Beginning balance, shares at Sep. 30, 2022</a></td>
<td class="nump">10,061,185<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,301,223)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending balance, value at Mar. 31, 2023</a></td>
<td class="nump">$ 100,612<span></span>
</td>
<td class="nump">20,154,505<span></span>
</td>
<td class="num">(15,251,119)<span></span>
</td>
<td class="nump">5,003,998<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Ending balance, shares at Mar. 31, 2023</a></td>
<td class="nump">10,061,185<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning balance, value at Dec. 31, 2022</a></td>
<td class="nump">$ 100,612<span></span>
</td>
<td class="nump">20,139,646<span></span>
</td>
<td class="num">(14,380,171)<span></span>
</td>
<td class="nump">5,860,087<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Beginning balance, shares at Dec. 31, 2022</a></td>
<td class="nump">10,061,185<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions', window );">Share-based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">14,859<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">14,859<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(870,948)<span></span>
</td>
<td class="num">(870,948)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending balance, value at Mar. 31, 2023</a></td>
<td class="nump">$ 100,612<span></span>
</td>
<td class="nump">20,154,505<span></span>
</td>
<td class="num">(15,251,119)<span></span>
</td>
<td class="nump">5,003,998<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Ending balance, shares at Mar. 31, 2023</a></td>
<td class="nump">10,061,185<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning balance, value at Sep. 30, 2023</a></td>
<td class="nump">$ 100,612<span></span>
</td>
<td class="nump">20,202,202<span></span>
</td>
<td class="num">(17,686,553)<span></span>
</td>
<td class="nump">2,616,261<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Beginning balance, shares at Sep. 30, 2023</a></td>
<td class="nump">10,061,185<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions', window );">Share-based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">50,811<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">50,811<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(354,220)<span></span>
</td>
<td class="num">(354,220)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending balance, value at Dec. 31, 2023</a></td>
<td class="nump">$ 100,612<span></span>
</td>
<td class="nump">20,253,013<span></span>
</td>
<td class="num">(18,040,773)<span></span>
</td>
<td class="nump">2,312,852<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Ending balance, shares at Dec. 31, 2023</a></td>
<td class="nump">10,061,185<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning balance, value at Sep. 30, 2023</a></td>
<td class="nump">$ 100,612<span></span>
</td>
<td class="nump">20,202,202<span></span>
</td>
<td class="num">(17,686,553)<span></span>
</td>
<td class="nump">2,616,261<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Beginning balance, shares at Sep. 30, 2023</a></td>
<td class="nump">10,061,185<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(907,434)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending balance, value at Mar. 31, 2024</a></td>
<td class="nump">$ 100,612<span></span>
</td>
<td class="nump">20,263,242<span></span>
</td>
<td class="num">(18,593,987)<span></span>
</td>
<td class="nump">1,769,867<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Ending balance, shares at Mar. 31, 2024</a></td>
<td class="nump">10,061,185<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning balance, value at Dec. 31, 2023</a></td>
<td class="nump">$ 100,612<span></span>
</td>
<td class="nump">20,253,013<span></span>
</td>
<td class="num">(18,040,773)<span></span>
</td>
<td class="nump">2,312,852<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Beginning balance, shares at Dec. 31, 2023</a></td>
<td class="nump">10,061,185<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions', window );">Share-based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">10,229<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">10,229<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(553,214)<span></span>
</td>
<td class="num">(553,214)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending balance, value at Mar. 31, 2024</a></td>
<td class="nump">$ 100,612<span></span>
</td>
<td class="nump">$ 20,263,242<span></span>
</td>
<td class="num">$ (18,593,987)<span></span>
</td>
<td class="nump">$ 1,769,867<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Ending balance, shares at Mar. 31, 2024</a></td>
<td class="nump">10,061,185<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) to additional paid-in capital (APIC) for recognition and exercise of award under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationAndExerciseOfStockOptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name 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http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-7<br><br>Reference 34: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B<br><br>Reference 37: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued which are neither cancelled nor held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-12<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480418/310-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243637663712">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract', window );"><strong>Operating Activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="num">$ (907,434)<span></span>
</td>
<td class="num">$ (1,301,223)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net loss to net cash used in operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Share-based compensation</a></td>
<td class="nump">61,040<span></span>
</td>
<td class="nump">38,794<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">165,888<span></span>
</td>
<td class="nump">156,131<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProvisionForOtherCreditLosses', window );">Credit loss expense</a></td>
<td class="nump">793<span></span>
</td>
<td class="nump">43,697<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_FairValueAdjustmentOfEarnoutConsideration', window );">Change in fair value of earnout consideration</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(40,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Changes in operating assets and liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
<td class="nump">483,558<span></span>
</td>
<td class="num">(685,854)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Inventories</a></td>
<td class="nump">25,489<span></span>
</td>
<td class="nump">198,073<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_IncreaseDecreaseInDiscontinuedAssetsHeldForSale', window );">Discontinued assets held for sale</a></td>
<td class="nump">508,077<span></span>
</td>
<td class="nump">681,975<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid expenses and other current assets</a></td>
<td class="num">(78,559)<span></span>
</td>
<td class="num">(93,415)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties', window );">Accounts payable and due to Forward China</a></td>
<td class="nump">70,509<span></span>
</td>
<td class="nump">1,404,239<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDeferredRevenue', window );">Deferred income</a></td>
<td class="num">(68,580)<span></span>
</td>
<td class="num">(272,483)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherOperatingLiabilities', window );">Net changes in operating lease liabilities</a></td>
<td class="nump">8,288<span></span>
</td>
<td class="nump">16,367<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities', window );">Accrued expenses and other current liabilities</a></td>
<td class="num">(797,249)<span></span>
</td>
<td class="num">(196,293)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
<td class="num">(528,180)<span></span>
</td>
<td class="num">(49,992)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract', window );"><strong>Investing Activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchases of property and equipment</a></td>
<td class="num">(40,435)<span></span>
</td>
<td class="num">(69,817)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(40,435)<span></span>
</td>
<td class="num">(69,817)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Financing Activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_RepaymentOfNotePayableToForwardChina', window );">Repayment of note payable to Forward China</a></td>
<td class="num">(350,000)<span></span>
</td>
<td class="num">(100,000)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash used in financing activities</a></td>
<td class="num">(350,000)<span></span>
</td>
<td class="num">(100,000)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect', window );">Net decrease in cash</a></td>
<td class="num">(918,615)<span></span>
</td>
<td class="num">(219,809)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Cash at beginning of period</a></td>
<td class="nump">3,180,468<span></span>
</td>
<td class="nump">2,575,522<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Cash at end of period</a></td>
<td class="nump">2,261,853<span></span>
</td>
<td class="nump">2,355,713<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental Disclosures of Cash Flow Information:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestPaidNet', window );">Cash paid for interest</a></td>
<td class="nump">35,981<span></span>
</td>
<td class="nump">54,739<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaidNet', window );">Cash paid for taxes</a></td>
<td class="nump">$ 4,498<span></span>
</td>
<td class="nump">$ 5,385<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_FairValueAdjustmentOfEarnoutConsideration">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_FairValueAdjustmentOfEarnoutConsideration</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_IncreaseDecreaseInDiscontinuedAssetsHeldForSale">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_IncreaseDecreaseInDiscontinuedAssetsHeldForSale</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_RepaymentOfNotePayableToForwardChina">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_RepaymentOfNotePayableToForwardChina</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; excluding effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -SubTopic 230<br> -Topic 830<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477401/830-230-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationDepletionAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationDepletionAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after refund, of cash paid to foreign, federal, state, and local jurisdictions as income tax.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2A<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 23<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-23<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-22<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the obligations due for goods and services provided by the following types of related parties: a parent company and its subsidiaries, subsidiaries of a common parent, an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayableRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in accrued expenses, and obligations classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDeferredRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDeferredRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherOperatingLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in operating liabilities classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOtherOperatingLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in prepaid expenses, and assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-17<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperationsAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperationsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense related to credit loss from transactions other than loan and lease transactions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProvisionForOtherCreditLosses</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">us-gaap_SupplementalCashFlowInformationAbstract</td>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pay vs Performance Disclosure - USD ($)<br></strong></div></th>
<th class="th" colspan="4">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ecd_PvpTable', window );"><strong>Pay vs Performance Disclosure [Table]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net Income (Loss)</a></td>
<td class="num">$ (553,214)<span></span>
</td>
<td class="num">$ (354,220)<span></span>
</td>
<td class="num">$ (870,948)<span></span>
</td>
<td class="num">$ (430,275)<span></span>
</td>
<td class="num">$ (907,434)<span></span>
</td>
<td class="num">$ (1,301,223)<span></span>
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<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Number 229<br> -Section 402<br> -Subsection v<br> -Paragraph 1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243638757184">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Insider Trading Arrangements<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
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<tr><th class="th"><div>Mar. 31, 2024</div></th></tr>
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<td class="text">&#160;<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Number 229<br> -Section 408<br> -Subsection a<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Number 229<br> -Section 408<br> -Subsection a<br> -Paragraph 1<br></p></div>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243633682208">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>OVERVIEW<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Organization, Consolidation and Presentation of Financial Statements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NatureOfOperations', window );">OVERVIEW</a></td>
<td class="text"><p id="xdx_804_eus-gaap--NatureOfOperations_za6KfHPgIx1f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

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  <td style="text-align: justify; width: 10%">NOTE 1</td>
  <td style="text-align: justify; width: 90%"><span id="xdx_827_zvmMhwv2SW8j">OVERVIEW</span></td></tr>
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<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Business</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Forward Industries, Inc.
(&#8220;Forward&#8221;, &#8220;we&#8221;, &#8220;our&#8221; or the &#8220;Company&#8221;) is a global design, sourcing and distribution
company serving top tier medical and technology customers worldwide.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="background-color: white">The
Company&#8217;s design division provides hardware and software product design and engineering services to customers predominantly located
in the U.S. The Company&#8217;s original equipment manufacturing (&#8220;OEM&#8221;) distribution division sources and sells carrying
cases and other accessories for medical monitoring and diagnostic kits as well as a variety of other portable electronic and non-electronic
devices to OEMs or their contract manufacturers worldwide, that either package our products as accessories &#8220;in box&#8221; together
with their branded product offerings or sell them through their retail distribution channels. The Company does not manufacture any of
its OEM products and sources substantially all of these products from independent suppliers in China, through Forward Industries Asia-Pacific
Corporation, a British Virgin Islands corporation (&#8220;Forward China&#8221;). See Note 9.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Discontinued Operations</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In July 2023, the Company
decided to cease operations of its retail distribution segment (&#8220;Retail Exit&#8221;) and is presenting the results of operations
for this segment within discontinued operations in the current and prior periods presented herein. Our retail distribution business sourced
and sold smart-enabled furniture, hot tubs and saunas and a variety of other products through various online retailer websites to customers
predominantly located in the U.S. and Canada. The inventory of the retail segment is presented as discontinued assets held for sale on
the balance sheets at March 31, 2024 and September 30, 2023. Where applicable, certain footnotes exclude the discontinued operations unless
otherwise noted. See Note 3 for additional information on discontinued operations.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">For the six months
ended March 31, 2024, the Company generated a net loss of $<span id="xdx_90B_eus-gaap--NetIncomeLoss_dxL_c20231001__20240331_zDlpLXUh8ieb" title="::XDX::-907434"><span style="-sec-ix-hidden: xdx2ixbrl0470">907,000</span></span>,
loss from continuing operations of $<span id="xdx_901_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_dxL_c20231001__20240331_znzylirSJZs6" title="::XDX::-926912"><span style="-sec-ix-hidden: xdx2ixbrl0471">927,000</span></span>
and used cash flows from operating activities of $<span id="xdx_903_eus-gaap--NetCashProvidedByUsedInOperatingActivities_dxL_c20231001__20240331_zdQz2g2cTDil" title="::XDX::-528180"><span style="-sec-ix-hidden: xdx2ixbrl0472">528,000</span></span>.
By discontinuing the retail segment, which incurred significant losses, the Company expects improved performance in future periods.
The Company&#8217;s OEM distribution segment procures substantially all its products through independent suppliers in China through
Forward China. In connection with the new sourcing agreement and in order to preserve future liquidity, in November 2023, the
Company and Forward China entered into an agreement whereby Forward China agreed to limit the amount of outstanding payables it
would seek to collect from the Company to $500,000 in any 12-month period, which the Company agreed to pay within 30 days of any
such request (see Note 9). This agreement pertains only to payables that were outstanding at October 30, 2023 of approximately
$7,365,000. Purchases from Forward China made after October 30, 2023 are not covered by this agreement and are expected to be paid
according to normal payment terms. Based on our forecasted cash flows, discontinuing our retail segment and the agreement with
Forward China, we believe our existing cash balance and working capital will be sufficient to meet our liquidity needs through at
least May 31, 2025. If necessary to preserve future cash flow and liquidity, we have the ability to implement cost-cutting measures
in a timely manner as we have done in prior periods, which may include a reduction in labor force and/or salary reductions for
existing personnel as deemed necessary. The condensed consolidated financial statements do not include any adjustments that might
result if the Company is unable to continue as a going concern.</p>

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
















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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On May 11, 2023, the U.S.
Department of Health and Human Services declared the end of the Public Health Emergency for COVID-19; however, the effects of COVID-19
continue to linger throughout the global economy and our businesses. Though the severity of COVID-19 has subsided, new variants, or the
outbreak of a new pathogen, could interrupt our business, cause renewed labor and supply chain disruptions, and negatively impact the
global and US economy, which could materially and adversely impact our business.</p>

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

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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org/275/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-1<br></p></div>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243633745216">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>ACCOUNTING POLICIES<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2024</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SignificantAccountingPoliciesTextBlock', window );">ACCOUNTING POLICIES</a></td>
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  <td style="text-align: justify; width: 10%">NOTE 2</td>
  <td style="text-align: justify; width: 90%"><span id="xdx_823_z4Q7OHFzzI32">ACCOUNTING POLICIES</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p id="xdx_841_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_z1XkdkvMRKqg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><span id="xdx_863_zHn0ySin3KWa">Basis of Presentation</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The accompanying condensed
consolidated financial statements include the accounts of Forward Industries, Inc. and all of its wholly-owned subsidiaries: Forward Industries
(IN), Inc. (&#8220;Forward US&#8221;), Forward Industries (Switzerland) GmbH (&#8220;Forward Switzerland&#8221;), Forward Industries UK
Limited (&#8220;Forward UK&#8221;), Intelligent Product Solutions, Inc. (&#8220;IPS&#8221;) and Kablooe, Inc. (&#8220;Kablooe&#8221;).
The terms &#8220;Forward&#8221;, &#8220;we&#8221;, &#8220;our&#8221; or the &#8220;Company&#8221; as used throughout this document are
used to indicate Forward Industries, Inc. and all of its wholly-owned subsidiaries. All significant intercompany transactions and balances
have been eliminated in consolidation.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In the opinion of management,
the accompanying condensed consolidated financial statements presented in this Quarterly Report on Form 10-Q reflect all normal recurring
adjustments necessary to present fairly the financial position and results of operations and cash flows for the interim periods presented
herein but are not necessarily indicative of the results of operations for the year ending September 30, 2024. These condensed consolidated
financial statements should be read in conjunction with the Company&#8217;s audited consolidated financial statements included in its
Annual Report on Form 10-K for the fiscal year ended September 30, 2023, and with the disclosures and risk factors presented therein.
The September 30, 2023 condensed consolidated balance sheet has been derived from the audited consolidated financial statements.</p>

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

<p id="xdx_846_eus-gaap--UseOfEstimates_zXgDrp7RQZek" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86A_zuadS56Ovex7">Accounting Estimates</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The preparation of the Company&#8217;s
condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America
(&#8220;U.S. GAAP&#8221;) 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.</p>

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

<p id="xdx_84E_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zj2zDLzquOzd" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_86B_zIOP3qncFyz1">Segment Reporting</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">As a result of the discontinued
retail segment, as disclosed in Note 3, the Company now has two reportable segments: OEM distribution and design. The OEM distribution
segment sources and sells carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable
electronic and non-electronic devices (such as sporting and recreational products, bar code scanners, GPS location devices, tablets and
firearms) on a made-to-order basis that are customized to fit the products sold by our OEM customers worldwide. 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 to customers predominantly located in the U.S. See Note 6 for more information on
segments.</p>

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















<p id="xdx_84D_eus-gaap--ReceivablesPolicyTextBlock_zjo6fRn1J853" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86F_zyV5D02fnJTb">Accounts Receivable</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Accounts receivable consist
of unsecured trade accounts with customers in amounts that have been invoiced ($<span id="xdx_908_eus-gaap--AccountsReceivableGross_pp0p0_c20240331_zMAoMYOHEGtj" title="Accounts receivable">6,015,000</span> and $<span id="xdx_90D_eus-gaap--AccountsReceivableGross_pp0p0_c20230930_zup3JPLBsYDj" title="Accounts receivable">6,949,000</span> at March 31, 2024 and September
30, 2023, respectively) and contract assets as described further below under the heading &#8220;Revenue Recognition.&#8221; The Company
maintains an allowance for credit losses, which is recorded as a reduction to accounts receivable on the condensed 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 March 31,
2024 and September 30, 2023, the Company had <span id="xdx_904_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_do_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zsmP60PVvXta" title="Accounts receivable, allowance for credit loss"><span id="xdx_900_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_do_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zGrqdzcFWbhg" title="Accounts receivable, allowance for credit loss">no</span></span> allowances for credit losses for the OEM distribution segment, allowances for credit losses
of $<span id="xdx_907_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zhztXziZeFZk" title="Accounts receivable, allowance for credit loss">0</span> and $<span id="xdx_90E_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zsPbhIrVDNrh" title="Accounts receivable, allowance for credit loss">46,000</span>, respectively, for the discontinued retail distribution segment and $<span id="xdx_907_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zC7rLsWFA67k" title="Accounts receivable, allowance for credit loss">731,000</span> and $<span id="xdx_908_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zHC6bdD3sR3k" title="Accounts receivable, allowance for credit loss">771,000</span>, respectively, for the design
segment.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company has agreements
with various retailers which contain different terms for trade discounts, promotional and other sales allowances. At March 31, 2024 and
September 30, 2023, the Company recorded accounts receivable allowances of $<span id="xdx_90A_ecustom--AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_z4NFlLcyn9y3" title="Allowances for trade discounts, promotional and other sales allowances">40,000</span> and $<span id="xdx_901_ecustom--AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zIgb1H7dMjph" title="Allowances for trade discounts, promotional and other sales allowances">139,000</span>, respectively, for the discontinued retail
distribution segment.</p>

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

<p id="xdx_84C_eus-gaap--InventoryPolicyTextBlock_zfiO6tDuHbye" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_869_z46jZpPCsZEd">Inventories</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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&#8217;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&#8217;s condensed consolidated statements of operations.
In determining the adequacy of the allowance, management&#8217;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&#8217;s estimates of the allowance may
change from time to time based on management&#8217;s assessments, and such changes could be material.</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>OEM Distribution Segment</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The OEM distribution segment
recognizes revenue 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. If 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 condensed consolidated balance sheets. The OEM distribution segment had <span id="xdx_90E_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zurXR3mshR25" title="Contract liabilities"><span id="xdx_906_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zORCtMvtffH7" title="Contract liabilities"><span id="xdx_90A_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_z9npoMg1lgBh" title="Contract liabilities">no</span></span></span> contract liabilities
at March 31, 2024, September 30, 2023 or September 30, 2022.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Discontinued Retail Distribution Segment</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The discontinued retail distribution
segment sold products primarily through online websites operated by authorized third-party retailers. Revenue is recognized when control
(as defined in Accounting Standards Codification (&#8220;ASC&#8221;) 606, &#8220;Revenue from Contracts with Customers&#8221;) of the
related goods is transferred to the retailer, which generally occurs upon shipment to the end customer. Other than product delivery, the
retail distribution segment does not typically have other deliverables or performance obligations associated with its products. Revenue
is measured as the amount of consideration expected to be received in exchange for the products provided, net of allowances taken by retailers
for product returns and any taxes collected from customers that will be remitted to governmental authorities. 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 condensed consolidated balance sheets. The retail distribution segment had <span id="xdx_903_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailDistributionMember_z59klWW8Wy6c" title="Contract liabilities"><span id="xdx_908_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailDistributionMember_zj2cMd1E81vd" title="Contract liabilities"><span id="xdx_905_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailDistributionMember_zx2KHwv0yi6i" title="Contract liabilities">no</span></span></span> contract liabilities
at March 31, 2024, September 30, 2023 or 2022. The results of operations of the retail segment are reported as discontinued operations
for the three and six months ended March 31, 2024 and 2023. See Note 3.</p>

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
















<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Design Segment</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company applies the &#8220;cost
to cost&#8221; and &#8220;right to invoice&#8221; 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 &#8220;right to invoice&#8221; 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 &#8220;cost to cost&#8221; 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.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 condensed consolidated balance sheets. The design segment had contract assets of $<span id="xdx_907_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zo5cF2uwnX84" title="Contract assets">1,240,000</span>, $<span id="xdx_90B_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zifK8aj4lNkb" title="Contract assets">976,000</span> and $<span id="xdx_902_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zzzIVjb3tkyi" title="Contract assets">609,000</span>
at March 31, 2024, September 30, 2023 and September 30, 2022, 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 condensed
consolidated balance sheets. The design segment had contract liabilities of $<span id="xdx_90B_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zooGdOk14xYh" title="Contract liabilities">229,000</span>, $<span id="xdx_900_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_z4kurGwELD91" title="Contract liabilities">297,000</span>, and $<span id="xdx_905_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_z8IvZwN0P2fb" title="Contract liabilities">439,000</span> at March 31, 2024, September
30, 2023 and September 30, 2022, respectively.</p>

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

<p id="xdx_843_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_zV72zR67iwg5" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_865_zCcwRsaYAU63">Goodwill</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company reviews goodwill
for impairment at least annually, or more often if triggering events occur. The Company has two reporting units with goodwill (the IPS
and Kablooe operating segments) 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 assessment 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 value, no impairment charge is recognized. If the fair value of the reporting
unit is less than its carrying value, an impairment charge will be recognized for the amount by which the reporting unit&#8217;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. Management evaluated and concluded that there were <span id="xdx_901_eus-gaap--GoodwillAndIntangibleAssetImpairment_do_c20231001__20240331_zeB2OO2n7QQb" title="Impairment of goodwill">no</span> indications goodwill was impaired at March 31,
2024.</p>

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

<p id="xdx_841_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zz1oBa3JuTy5" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_867_zwP2CmaheGLb">Intangible Assets</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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
and are amortized over their estimated useful lives, which are periodically evaluated for reasonableness.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 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 <span id="xdx_907_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_do_c20231001__20240331_zNFZ63g2kPTh" title="Impairments of intangible assets">no</span> indications of impairments of intangible assets at March 31, 2024.</p>

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















<p id="xdx_84F_eus-gaap--IncomeTaxPolicyTextBlock_zRUVY4mLWPg3" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_86D_ztKIl6cRyPQ7">Income Taxes</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 March 31, 2024, there was no change to our assessment that a full valuation allowance was required against all net deferred
tax assets as it is not probable that such deferred tax assets will be realized. 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.</p>

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

<p id="xdx_841_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zN0TnQUdS6M" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86C_zJyfmTpdtVfa">Fair Value Measurements</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We perform fair value measurements
in accordance with the guidance provided by ASC 820, &#8220;Fair Value Measurement.&#8221; 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.</p>

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

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

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

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&#160;</p>

<p id="xdx_846_eus-gaap--LesseeLeasesPolicyTextBlock_zQcsIesJ6h65" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_863_zBCx5JJsKlje">Leases</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Lease assets and liabilities
are recognized at the lease commencement date based on the present value of lease payments over the lease term, using the Company&#8217;s
incremental borrowing rate commensurate with the lease term, since the Company&#8217;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&#8217;s right to use an underlying asset for the lease term and lease liabilities represent the Company&#8217;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 on the condensed consolidated balance sheets. The current and long-term
portions of operating lease liabilities are shown separately as such on the condensed consolidated balance sheets.</p>

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

<p id="xdx_845_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zQzY6tvWPsI2" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_86A_z2Q1T5LTcwMf">Recent Accounting Pronouncements</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In November 2023, the Financial
Accounting Standards Board (&#8220;FASB&#8221;) issued Accounting Standards Update (&#8220;ASU&#8221;) 2023-07, &#8220;Segment Reporting
(Topic 280): Improvements to Reportable Segment Disclosures,&#8221; which requires expanded segment reporting and is effective for the
Company for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating
the effects of this pronouncement on its condensed consolidated financial statements.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In November 2019, the FASB
issued ASU 2019-11, &#8220;Codification Improvements to Topic 326, Financial Instruments &#8211; Credit Losses.&#8221; 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 adopted this guidance in the first quarter of fiscal 2024 with no material
impact on its condensed consolidated financial statements.</p>

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











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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE<br></strong></div></th>
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<tr style="vertical-align: top">
  <td style="width: 10%"><b>NOTE 3</b></td>
  <td style="width: 90%"><b><span id="xdx_82F_zwVXlbXqjtO4">DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE</span></b></td></tr>
</table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Considering the recurring
losses incurred by the retail segment, in July 2023, the Company decided to cease operations of its retail distribution segment (&#8220;Retail
Exit&#8221;). The primary assets of the retail segment are inventory and accounts receivable. The Company expects to sell, liquidate,
or otherwise dispose of remaining retail inventory by June 30, 2024, and to collect remaining retail accounts receivable by the end of
Fiscal 2024. After this time, we expect to have no further significant continuing involvement with the retail distribution segment. The
Retail Exit is considered a strategic shift that will have a significant impact on the Company&#8217;s operations and financial results.
The inventory of the retail segment meets the criteria to be considered &#8220;held-for-sale&#8221; in accordance with ASC 205-20, &#8220;Discontinued
Operations.&#8221; Accordingly, the retail inventory is classified on our condensed consolidated balance sheets as &#8220;discontinued
assets held for sale&#8221; at March 31, 2024 and September 30, 2023, and the results of operations for the retail segment have been classified
as &#8220;Discontinued Operations&#8221; on the condensed consolidated statements of operations for the three and six months ended March
31, 2024 and 2023. The condensed consolidated balance sheets and results of operations for comparable prior periods have been reclassified
to conform to this presentation in accordance with the accounting guidance.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The total amount related
to the discontinued retail segment included in Due to Forward China on the condensed consolidated balance sheets was approximately $<span id="xdx_90C_ecustom--DueToAffiliateCurrent1_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailSegmentMember_zfa19mKyqBh1" title="Due to Forward China">698,000</span>
and $<span id="xdx_902_ecustom--DueToAffiliateCurrent1_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailSegmentMember_zPEqkVNcEWL9">1,002,000</span> at March 31, 2024 and September 30, 2023, respectively.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The following table presents the major classes
of the &#8220;Income / loss from discontinued operations, net of tax&#8221; in our condensed consolidated statements of operations.</p>

<table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zUA33aOD3UVj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE (Details - Condensed consolidated statements of operations)">
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt"><span id="xdx_8BF_zPZOMyZ7IBRh" style="display: none">Schedule of discontinued operations</span></td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_493_20240101__20240331_zSpLdUQwad5k" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_49F_20230101__20230331_zhv22osNqjB9" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_490_20221001__20230331_znGJ5tUF37k4" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 10pt; font-weight: bold; text-align: center">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
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  <tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_msDGIDOz9Zj_zBkNXlJjwkuk" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; padding-bottom: 1pt">Cost of sales</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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  <tr id="xdx_40A_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss_iT_mtDGIDOz9Zj_maDOGLFzb58_z8mc00pf92Ob" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="text-indent: 10pt; font-size: 10pt; text-align: left">Gross profit</td><td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">289,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  <tr id="xdx_40B_ecustom--DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses_iN_di_maDOGLFzb58_zOyaMDhAAmnj" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">78,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  <tr id="xdx_408_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_msDOGLFzb58_z2ycT5FEWyz3" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">General and administrative expenses</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">23,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax_iT_pp0p0_mtDOGLFzb58_maILFDOzhyb_zdBgklNZdcW7" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(7,000</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">(752,000</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">20,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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  <tr id="xdx_40C_eus-gaap--DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax_d0_msILFDOzhyb_znhJTBf3ek9h" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Provision for income taxes</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8211;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8211;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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  <tr id="xdx_408_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity_iT_pp0p0_mtILFDOzhyb_z4sjotOz6p7b" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">(Loss) / income from discontinued operations</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(7,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(752,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">20,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(1,091,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr>
  </table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At March 31, 2024 and September
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numbers include an allowance of $<span id="xdx_907_eus-gaap--DiscontinuedOperationTaxEffectOfDiscontinuedOperation_pp0p0_c20231001__20240331_zpnWwtPTY31b" title="Discontinued operation allowance">262,000</span> and $<span id="xdx_90B_eus-gaap--DiscontinuedOperationTaxEffectOfDiscontinuedOperation_pp0p0_c20221001__20230930_zL6hGHaY7NHh" title="Discontinued operation allowance">1,464,000</span>, respectively to reduce excess or otherwise unsellable inventory to its estimated
net realizable value.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">There was no depreciation,
amortization, investing or financing cash flow activities, or other significant noncash operating cash flow activities for the retail
segment in the three and six months ended March 31, 2024 or 2023.</p>

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











<span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/205-20/tableOfContent<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/360/tableOfContent<br></p></div>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243636584656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INTANGIBLE ASSETS AND GOODWILL<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2024</div></th></tr>
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<td class="text">&#160;<span></span>
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  <td style="text-align: justify; width: 10%"><b>NOTE 4</b></td>
  <td style="text-align: justify; width: 90%"><b><span id="xdx_821_zYtjCHzzIelh">INTANGIBLE ASSETS AND GOODWILL</span></b></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company&#8217;s intangible
assets consist of the following:</p>

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assets</span></td><td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
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    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
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    31, 2024</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
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    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 9pt">Customer
    Relationships</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 9pt">Total
    Intangible Assets</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 9pt">Trademarks</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
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    Relationships</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 9pt">Total
    Intangible Assets</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td></tr>
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    <td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td></tr>
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    <td style="width: 22%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">Gross carrying amount</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zaZIOi4c7rs" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"><span style="font-size: 9pt">585,000</span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zqmfQODe1uRe" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"><span style="font-size: 9pt">1,390,000</span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20240331_zYmETPTeZv3d" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"><span style="font-size: 9pt">1,975,000</span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_za0fuabhvwC8" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"><span style="font-size: 9pt">585,000</span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zyhI1Delxrtb" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"><span style="font-size: 9pt">1,390,000</span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20230930_zmDCBzfGqFrj" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"><span style="font-size: 9pt">1,975,000</span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Less accumulated amortization</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zTh0FTqWkHJl" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"><span style="font-size: 9pt">(223,000</span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zUIoxopZbBMe" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"><span style="font-size: 9pt">(966,000</span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20240331_zBgRPc0SB8P4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"><span style="font-size: 9pt">(1,189,000</span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zXigATrdTVI2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"><span style="font-size: 9pt">(203,000</span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zMhRg3825r05" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"><span style="font-size: 9pt">(879,000</span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20230930_zF8e3DcAlED" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"><span style="font-size: 9pt">(1,082,000</span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Net carrying amount</span></td><td style="font-size: 10pt; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
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    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zdsyLFOiFNDj" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"><span style="font-size: 9pt">424,000</span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company&#8217;s
intangible assets resulted from 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 <span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zLXh2fy5Osw1" title="Expected useful lives">15</span>
years for the trademarks and <span id="xdx_906_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtYxH_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_z4aLgKVZNxC7" title="Expected useful lives::XDX::P8Y">eight</span>
years for the customer relationships. Amortization expense related to intangible assets was $<span id="xdx_903_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20240101__20240331_zsDhezVS45ca" title="Amortization expense related to intangible assets"><span id="xdx_90E_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20230101__20230331_zjw5EEQkXpl" title="Amortization expense related to intangible assets">53,000</span></span>
for the three months ended March 31, 2024 and 2023, and $<span id="xdx_90C_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20231001__20240331_ztFpCNFaKe55" title="Amortization expense related to intangible assets"><span id="xdx_907_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20221001__20230331_zNvZo9mQXfdi" title="Amortization expense related to intangible assets">106,000</span></span>
for the six months ended March 31, 2024 and 2023, which is included in general and administrative expenses on the condensed
consolidated statements of operations.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At March 31, 2024, estimated
amortization expense for the Company&#8217;s intangible assets is as follows:</p>

<table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zIcKwFFOaS9j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense)">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; font-size: 10pt; text-align: left"><span id="xdx_8B6_zHfLI8V3QWE5" style="display: none">Schedule of estimated amortization expense</span></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_49D_20240331_zwfD93PvfIDe" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
<tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_zAQfiIYVBjlc" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="width: 64%; font-size: 10pt; text-align: left">Remainder of Fiscal 2024</td><td style="width: 2%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 4%; font-size: 10pt">&#160;</td>
    <td style="width: 2%; font-size: 10pt; text-align: left">$</td><td style="width: 26%; font-size: 10pt; text-align: right">106,000</td><td style="width: 2%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Fiscal 2025</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">213,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">Fiscal 2026</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">121,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Fiscal 2027</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">82,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">Fiscal 2028</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">78,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_z4jgWF11SZFg" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Fiscal 2029</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">39,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">Thereafter</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">147,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">Total</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">786,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><i><span style="text-decoration: underline">Goodwill</span></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Goodwill
represents the future economic benefits of assets acquired in a business combination that are not individually identified or separately
recognized. The Company&#8217;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&#8217;s goodwill is held under the design segment of our business.</p>

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

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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for goodwill and intangible assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/350-30/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/350-20/tableOfContent<br></p></div>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">The
acquisition of Kablooe provides annual contingent earnout payments based on their results of operations through August 2025. The fair
value of the earnout liability is measured on a recurring basis at each reporting date using a Black-Scholes valuation model with inputs
categorized within level three of the fair value hierarchy. During the three and six months ended December 31, 2022, the Company reduced
this liability from $70,000 to $30,000 based on changes to the expected likelihood of Kablooe reaching the specified earnings targets.
In September 2023, the Company further reduced this liability from $30,000 to $0 due to the low likelihood of Kablooe reaching the specified
earnings target. The fair value of this earnout liability remained $<span id="xdx_90C_ecustom--FairValueEarnoutLiability_iI_c20240331_zbS8c6dBRdIf" title="Fair value earnout liability">0</span> at March 31, 2024. The resulting gains have been recorded as a component
of other income on the condensed consolidated statement of operations.</p>

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











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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 107<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482078/820-10-55-107<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 100<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2E<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6A<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6A<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6A<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6A<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 940<br> -SubTopic 820<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478119/940-820-50-1<br></p></div>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243633723456">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SEGMENTS AND CONCENTRATIONS<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
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<tr><th class="th"><div>Mar. 31, 2024</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingDisclosureTextBlock', window );">SEGMENTS AND CONCENTRATIONS</a></td>
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  <td style="text-align: justify; width: 10%"><b>NOTE 6</b></td>
  <td style="text-align: justify; width: 90%"><b><span id="xdx_82F_zr29YZBkYhMk">SEGMENTS AND CONCENTRATIONS</span></b></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">As a result of discontinuing
the retail segment (see Note 3), the Company now has two reportable segments: OEM distribution and design. The results of the retail segment
are classified as discontinued operations as discussed in Note 3. Segment information presented herein excludes the results of the retail
segment for all periods presented.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our chief operating decision
maker (&#8220;CODM&#8221;) regularly reviews revenue and operating income for each segment to assess financial results and allocate resources.
For our OEM distribution segment, we exclude general and administrative and general corporate expenses from its 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.</p>

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

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

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related reconciliations</span></td><td style="font-size: 10pt">&#160;</td>
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
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    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98C_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zHHf77yoJnAh" style="font-size: 10pt; text-align: right">28,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98A_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zw9dk87z2BO6" style="font-size: 10pt; text-align: right">140,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_985_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zb9gnGrBeMy8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(57,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_981_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zyrq9b2vtKv9" style="font-size: 10pt; text-align: right">559,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98A_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zvZtzNTqkxh2" style="font-size: 10pt; text-align: right">363,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98D_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zdgGjRJEJCo9" style="font-size: 10pt; text-align: right">1,104,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_989_ecustom--GeneralCorporateExpenses_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zMjwdvYsFzG6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="General corporate expenses">(651,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98F_ecustom--GeneralCorporateExpenses_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zF4y0qhNsF35" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="General corporate expenses">(1,283,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_983_ecustom--GeneralCorporateExpenses_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zVIw9Ynfxkrh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="General corporate expenses">(1,324,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--OperatingIncomeLoss_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zu4qCqMut6Bl" style="font-size: 10pt; text-align: right" title="Operating loss">(540,000</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--OperatingIncomeLoss_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zUowytPkKldh" style="font-size: 10pt; text-align: right">(92,000</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--OperatingIncomeLoss_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z29uraogd69i" style="font-size: 10pt; text-align: right">(920,000</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--OperatingIncomeLoss_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zqhDem9quSQd" style="font-size: 10pt; text-align: right">(220,000</td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Other expense/(income), net</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_983_ecustom--OtherExpenseIncomeNet_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zG3rAykGYvi1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other expense/(income), net">6,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_987_ecustom--OtherExpenseIncomeNet_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zBDgoSkfPGpf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other expense/(income), net">27,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_986_ecustom--OtherExpenseIncomeNet_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z7xkDzBJ7RS4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other expense/(income), net">7,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98A_ecustom--OtherExpenseIncomeNet_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z1iHhowYozO1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other expense/(income), net">(10,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Loss from continuing operations before income taxes</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zZ1OMoTyNLOc" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Loss from continuing operations before income taxes">(546,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_98C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zm0obTHrnZN3" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Loss from continuing operations before income taxes">(119,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_988_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zYlakZ0tF334" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Loss from continuing operations before income taxes">(927,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zOglRteA6H31" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Loss from continuing operations before income taxes">(210,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Depreciation and amortization:</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left">OEM distribution</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98F_eus-gaap--DepreciationAndAmortization_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_z04krmemNszg" style="font-size: 10pt; text-align: right" title="Total depreciation and amortization">2,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_983_eus-gaap--DepreciationAndAmortization_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zwcRHtvbjwvj" style="font-size: 10pt; text-align: right" title="Total depreciation and amortization">1,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--DepreciationAndAmortization_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zmT8fHOgUWea" style="font-size: 10pt; text-align: right" title="Total depreciation and amortization">3,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98F_eus-gaap--DepreciationAndAmortization_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zcXHZoXINIB7" style="font-size: 10pt; text-align: right" title="Total depreciation and amortization">2,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Design</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--DepreciationAndAmortization_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zYSfDWHZuEWk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total depreciation and amortization">83,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--DepreciationAndAmortization_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zDmJX82553s1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total depreciation and amortization">78,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--DepreciationAndAmortization_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zhhrEEqUZs4g" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total depreciation and amortization">163,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Total depreciation and amortization</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--DepreciationAndAmortization_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsPplYNgKYn" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total depreciation and amortization">85,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_987_eus-gaap--DepreciationAndAmortization_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zePWFxIiaWuh" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total depreciation and amortization">79,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--DepreciationAndAmortization_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zSTiuutADL8i" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total depreciation and amortization">166,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
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  </table>


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

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

<table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--ScheduleOfSegmentReportingInformationBySegment1TextBlock_zCVI4sw9lzE4" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details - Segment assets)">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, <br/>
2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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2023</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">Segment Assets:</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; width: 46%; font-size: 10pt; text-align: left">OEM distribution</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_986_ecustom--TotalSegmentAssets_iI_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zO06eKG3ngt" style="width: 13%; font-size: 10pt; text-align: right" title="Total segment assets">2,587,000</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_989_ecustom--TotalSegmentAssets_iI_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_z8d8nKaC247c" style="width: 13%; font-size: 10pt; text-align: right" title="Total segment assets">2,478,000</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Design</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98F_ecustom--TotalSegmentAssets_iI_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zEAwm5KeF2d3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total segment assets">6,701,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_981_ecustom--TotalSegmentAssets_iI_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zaG5bvUGu849" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total segment assets">6,721,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Total segment assets</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_987_ecustom--TotalSegmentAssets_iI_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zTIfdb2oeJT2" style="font-size: 10pt; text-align: right" title="Total segment assets">9,288,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98B_ecustom--TotalSegmentAssets_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_ztWlyWh5yrhg" style="font-size: 10pt; text-align: right" title="Total segment assets">9,199,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">General corporate assets</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_984_ecustom--GeneralCorporateAssets_iI_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zxlTQdvqkfQ4" style="font-size: 10pt; text-align: right" title="General corporate assets">5,852,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_980_ecustom--GeneralCorporateAssets_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zVXeFNaLfAli" style="font-size: 10pt; text-align: right" title="General corporate assets">6,924,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Discontinued assets held for sale</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_iI_pp0p0_d0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zKe5e0bSVnf" style="font-size: 10pt; text-align: right" title="Discontinued assets held for sale">&#8211;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_iI_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_z6A8O66lHbOj" style="font-size: 10pt; text-align: right" title="Discontinued assets held for sale">508,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Other assets of discontinued retail segment</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_985_ecustom--OtherAssetsOfDiscontinuedRetailSegment_iI_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_z51rs6oow7k3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other assets of discontinued retail segment">51,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98E_ecustom--OtherAssetsOfDiscontinuedRetailSegment_iI_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zRGX4DziqdK3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other assets of discontinued retail segment">755,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Total assets</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_98E_eus-gaap--Assets_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zZqbmE93Ac1h" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total assets">15,191,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_983_eus-gaap--Assets_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zPeaQRLrdWL1" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total assets">17,386,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  </table>


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















<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company had certain customers
in the OEM distribution segment whose individual percentage of the Company&#8217;s consolidated revenues was 10% or greater. Revenues
from one customer or their affiliates or contract manufacturers represented <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zblGFm4E3Hu2" title="Concentration risk, percentage"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20230101__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zPOrotbERgL" title="Concentration risk, percentage">13.9</span></span>% of the Company&#8217;s consolidated net revenues for
the three months ended March 31, 2024 and 2023. Revenues from one customer or their affiliates or contract manufacturers represented <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20231001__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zYlt6LZBBP05" title="Concentration risk, percentage">11.4</span>%
of the Company&#8217;s consolidated net revenues for the six months ended March 31, 2024 and revenues from two customers or their affiliates
or contract manufacturers represented <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20221001__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zfBvrZk212zg" title="Concentration risk, percentage">24.9</span>% of the Company&#8217;s consolidated net revenues for the six months ended March 31, 2023.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">For the three and six months
ended March 31, 2024 and 2023, the Company had one customer in the design segment whose individual percentage of the Company&#8217;s consolidated
revenues was 10% or greater. Revenues from this customer represented <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zccphOIc0w9b" title="Concentration risk, percentage">27.6</span>% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20230101__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zYExl9crsR79" title="Concentration risk, percentage">26.3</span>% of the Company&#8217;s consolidated net revenues
for the three months ended March 31, 2024 and 2023, respectively. Revenues from this customer represented <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20231001__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zSCv85daUvm9" title="Concentration risk, percentage">27.6</span>% and <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20221001__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zBRAPvYqpwIk" title="Concentration risk, percentage">21.1</span>% of the Company&#8217;s
consolidated net revenues for the six months ended March 31, 2024 and 2023, respectively.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At March 31, 2024 and September
30, 2023, the Company had customers in the OEM distribution segment whose accounts receivable balance accounted for 10% or more of the
Company&#8217;s consolidated accounts receivable. One customer or its affiliate or contract manufacturer represented <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20231001__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_z6X63exeCtWe" title="Concentration risk, percentage">14</span>% and <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_c20221001__20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zSx2ppO1ao96" title="Concentration risk, percentage">12.0</span>% of
the Company&#8217;s consolidated accounts receivable at March 31, 2024 and September 30, 2023, respectively.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At March 31, 2024 and September
30, 2023, the Company had one customer in the design segment whose accounts receivable balance accounted for 10% or more of the Company&#8217;s
consolidated accounts receivable. Accounts receivable from this customer represented <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20231001__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zp51hCjDx723" title="Concentration risk, percentage">26.7</span>% and <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20221001__20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zYjPAig6rLjg" title="Concentration risk, percentage">31.1</span>%, respectively, of the Company&#8217;s
consolidated accounts receivable at March 31, 2024 and September 30, 2023.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In March 2023, the Company&#8217;s
contract with one of its major diabetic customers in the OEM distribution segment expired. Due to increased pricing pressures, the Company
did not extend its contract with this customer. Revenue from this customer approximated <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_c20230101__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--MajorDiabeticCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zuTEhGCE01r3" title="Concentration risk, percentage"><span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20221001__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--MajorDiabeticCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zN9W9VCTifY9" title="Concentration risk, percentage">14.0</span></span>% of our consolidated net revenues for the
three and six months ended March 31, 2023. The Company expects the loss of this customer to continue to cause a significant decline in
OEM distribution segment revenues in future periods.</p>

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

<span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</p></div>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243633674160">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SHAREHOLDERS&#8217; EQUITY<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityAbstract', window );"><strong>Equity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock', window );">SHAREHOLDERS&#8217; EQUITY</a></td>
<td class="text"><p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zmM8ogRW3xf7" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
  <td style="text-align: justify; width: 10%">NOTE 7</td>
  <td style="text-align: justify; width: 90%"><span id="xdx_82A_zw4WtkgwFPW8">SHAREHOLDERS&#8217; EQUITY</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><b>Stock Options</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On October 1, 2023, the Company
granted options to three of its non-employee directors to purchase an aggregate of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230929__20231002__srt--CounterpartyNameAxis__custom--NonEmployeeDirectorsMember__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zj2G7ZA829lf" title="Options granted">332,409</span> shares of its common stock at an exercise price
of $<span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230929__20231002__srt--CounterpartyNameAxis__custom--NonEmployeeDirectorsMember__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zxqsbw9B5yU" title="Exercise price">0.76</span> per share. The options vest one year from the date of grant, expire five years from the date of the grant and 110,803 were forfeited
prior to vesting. The options have a weighted average grant-date fair value of $<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20230929__20231002__srt--CounterpartyNameAxis__custom--NonEmployeeDirectorsMember__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zgcQENQ10Nkk" title="Option grant-date fair value per share">0.36</span> per share and an aggregate grant-date fair value
of $<span id="xdx_903_ecustom--FairValueOfOptionsGranted_c20230929__20231002__srt--CounterpartyNameAxis__custom--NonEmployeeDirectorsMember__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zi7mjsW7LJRc" title="Fair value of options granted">120,000</span>, which will be recognized, net of forfeitures, ratably over the vesting period. <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_do_c20230101__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zvRVL85p3ypa" title="Options granted"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_do_c20221001__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zwpvasjiXBq5" title="Options granted">No</span></span> options were granted during the three and
six months ended March 31, 2023. <span style="background-color: white">There were <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_do_c20240101__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zO2VbW0iA5tg" title="Options exercised"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_do_c20231001__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zHJHDQMfnsp8" title="Options exercised"><span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_do_c20230101__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zj7C0pP62MQh" title="Options exercised"><span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_do_c20221001__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zXMyne0Vb0ll" title="Options exercised">no</span></span></span></span> options exercised during the three and six months
ended March 31, 2024 or 2023. </span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="background-color: white">The
Company recognized compensation expense for stock option awards of $<span id="xdx_906_eus-gaap--ShareBasedCompensation_pp0p0_c20240101__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUy6XgIMIHt7" title="Share based compensation expense">10,000</span> and $<span id="xdx_90E_eus-gaap--ShareBasedCompensation_pp0p0_c20230101__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUamPYvrVxP1" title="Share based compensation expense">15,000</span> during the three months ended March 31, 2024 and
2023, respectively, and $<span id="xdx_90C_eus-gaap--ShareBasedCompensation_pp0p0_c20231001__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUOecjZIDKOg" title="Share based compensation expense">61,000</span> and $<span id="xdx_90B_eus-gaap--ShareBasedCompensation_pp0p0_c20221001__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zyDdmFYtxhul" title="Share based compensation expense">39,000</span> during the six months ended March 31, 2024 and 2023, respectively, which was recorded as a
component of general and administrative expenses in its condensed consolidated statements of operations. At March 31, 2024, there was
$<span id="xdx_905_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_pp0p0_c20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zRpe20Z55rK1" title="Unrecognized compensation cost">41,000</span> of total unrecognized compensation cost related to nonvested stock option awards that is expected to be recognized over a weighted
average period of <span id="xdx_900_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20231001__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zFdpJYexa9vb" title="Unrecognized compensation cost weighted average vesting period">0.5</span> years.</span></p>

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















<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Nasdaq</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#8239;</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On July 31, 2023, the Company
was notified by Nasdaq that it was not compliant with its closing bid price requirement because the closing bid price of our common stock
was below $1.00 per share for 30 consecutive trading days. The Company had 180 days, or until January 29, 2024, to regain compliance with
this requirement. On January 30, 2024, we were notified by Nasdaq that based on our continued non-compliance with this requirement, it
had determined that the Company&#8217;s common stock would be scheduled for delisting from Nasdaq. On February 6, 2024, the Company requested
a hearing on this matter with the Nasdaq Hearings Panel (&#8220;Panel&#8221;), which was held on April 9, 2024. This request stayed any
trading suspension or delisting of the Company&#8217;s common stock until the completion of the hearings process.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On February 22, 2024, the
Company was notified by Nasdaq that its shareholders&#8217; equity of $<span id="xdx_908_eus-gaap--StockholdersEquity_iI_c20231231_z7LPBZjSz5Q9" title="Shareholders equity">2,312,852</span> as reported in its Form 10-Q for the period ended December
31, 2023 fell below the $2,500,000 minimum required for continued listing and that the Panel would consider this additional deficiency
at the April 9<sup>th</sup> hearing.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At the hearing, the Company
presented a plan of action to meet compliance with both bid price and shareholders&#8217; equity (our &#8220;Compliance Plan&#8221;).
On April 19, 2024, the Company was notified by the Panel that its request for an extension was granted. The Company has until July 9,
2024 to become compliant with both bid price and shareholders&#8217; equity. We can provide no assurance that we will regain compliance
by July 9, 2024.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="background-color: white">In
order to meet the shareholders&#8217; equity requirement, the Company is in negotiations with Forward China to convert a portion of the
accounts payable due to them from the purchase of product into equity. We can provide no assurance that these negotiations will be successful.
</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Reverse Stock Split</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On February 6, 2024, the
Company's shareholders approved an amendment to our Restated Certificate of Incorporation (the &#8220;Amendment&#8221;) to effect a&#8239;reverse
stock split&#8239;at a ratio in the range of 1-for-2 to <span id="xdx_90C_eus-gaap--StockholdersEquityReverseStockSplit_c20240205__20240206_zhSDk80q4UF6">1-for-3</span>, with such ratio to be determined at the discretion of the Company's board
of directors and with such&#8239;reverse stock split&#8239;to be effected at such time and date, if at all, as determined by the Company's
board of directors in its sole discretion. Due to the decline in its stock price since February 6, 2024, the Company does not believe
the ratio approved in February will be significant enough to maintain long term compliance with Nasdaq&#8217;s bid price requirement.
The Company is therefore currently seeking shareholder approval at a special meeting on June 10, 2024 to increase the range of the reverse
stock split from 1-for-3 to 1-for-10, which if approved, would void the ratio approved by shareholders on February 6, 2024. If shareholder
approval is obtained, the Company&#8217;s board of directors intends to determine whether to proceed with the reverse stock split, the
effective time and ratio of the reverse stock split at a future date. We can provide no assurances that it will be approved by shareholders
or implemented by the board of directors or that it will result in our stock price increasing to meet the bid price requirement for a
period sufficient to regain compliance with Nasdaq listing requirements.</p>

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













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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243633688416">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>EARNINGS PER SHARE<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Basic earnings 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 earnings 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,
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  <tr id="xdx_402_eus-gaap--WeightedAverageNumberDilutedSharesOutstandingAdjustment_d0_zwvzHMNrQCZi" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Dilutive common share equivalents</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8211;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8211;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8211;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Weighted average dilutive shares outstanding</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">10,061,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">10,061,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">10,061,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--EarningsPerShareBasicAbstract_iB_z8rpsnyyw5Dj" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">Basic (loss)/earnings per share :</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_z5KSWrJ6jbt6" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Basic loss per share from continuing operations</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(0.05</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(0.01</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(0.09</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(0.02</td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_zBMOiEg84fQ1" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(0.00</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(0.07</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">0.00</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(0.11</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40E_eus-gaap--EarningsPerShareBasic_zNPaIJ8FGZA5" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Basic loss per share</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(0.05</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(0.09</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(0.09</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(0.13</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--EarningsPerShareDilutedAbstract_iB_z6t8Vw2M6hFe" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">Diluted (loss)/earnings per share:</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_zuDaIz5uDNl9" style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Diluted loss per share from continuing operations</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(0.05</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(0.01</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(0.09</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(0.02</td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40B_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_zSFt2sSh7Stj" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Diluted (loss)/earnings per share from discontinued operations</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(0.00</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(0.07</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">0.00</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(0.11</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40A_eus-gaap--EarningsPerShareDiluted_zxK3hYnes1b" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Diluted loss per share</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(0.05</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(0.09</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(0.09</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(0.13</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr>
  </table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following securities
were excluded from the calculation of diluted earnings per share in each period because their inclusion would have been anti-dilutive:</p>

<table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zM8kFsbCOJxj" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - EARNINGS PER SHARE (Details - Antidilutive shares)">
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt"><span id="xdx_8BF_zMMtQiBJitu" style="display: none">Schedule of anti-dilutive shares</span></td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">For the Three Months Ended <br/>
March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">For the Six Months Ended <br/>
March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="width: 20%; font-size: 10pt">Options</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20240331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zlzJCIqvCIJ" style="width: 11%; font-size: 10pt; text-align: right" title="Total potentially dilutive shares">974,000</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20230331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zUweHv2GDFb6" style="width: 11%; font-size: 10pt; text-align: right" title="Total potentially dilutive shares">1,040,000</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20231001__20240331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zXsTyzRyHxl5" style="width: 11%; font-size: 10pt; text-align: right" title="Total potentially dilutive shares">974,000</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243633775824">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RELATED PARTY TRANSACTIONS<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
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<tr><th class="th"><div>Mar. 31, 2024</div></th></tr>
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  <td style="text-align: justify; width: 10%">NOTE 9</td>
  <td style="text-align: justify; width: 90%"><span id="xdx_827_zbIilurvMoul">RELATED PARTY TRANSACTIONS</span></td></tr>
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<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Buying Agency and Supply
Agreement</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company has a Buying
Agency and Supply Agreement (the &#8220;Supply Agreement&#8221;) 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&#8217;s exclusive buying agent and supplier of
Products (as defined in the Supply Agreement) in the Asia-Pacific region. The Company purchases products at Forward China&#8217;s
cost and through March 2023 paid Forward China a monthly service fee equal to the sum of (i) $100,000, and (ii) 4% of &#8220;Adjusted
Gross Profit&#8221;, which is defined as the selling price less the cost from Forward China. Considering the loss of a significant OEM
distribution customer (see Note 6), effective April 1, 2023, the Company and Forward China agreed to reduce the fixed portion of the sourcing
fee from $100,000 to $83,333 per month for the remaining term of the Supply Agreement, which expired in October 2023. Effective October
2023, the Company and Forward China entered into a new sourcing agreement under which the fixed portion of the sourcing fee was further
reduced to $65,833 per month. Other terms in the agreement are substantially the same as the prior agreement. The new sourcing agreement
expires October 31, 2024. <span style="background-color: white">The Company recorded service fees to Forward China of $<span id="xdx_900_eus-gaap--ProfessionalAndContractServicesExpense_pp0p0_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zp5csPelbBch" title="Service fees">219,000</span> and $<span id="xdx_90C_eus-gaap--ProfessionalAndContractServicesExpense_pp0p0_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_z4IFA2AlfrHl" title="Service fees">349,000</span>
during the three months ended March 31, 2024 and 2023, respectively, and $<span id="xdx_907_eus-gaap--ProfessionalAndContractServicesExpense_pp0p0_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_z6H6s2ybMAed" title="Service fees">453,000</span> and $<span id="xdx_905_eus-gaap--ProfessionalAndContractServicesExpense_pp0p0_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zSSOp11cthp7" title="Service fees">694,000</span> for the six months ended March 31, 2024
and 2023, respectively, which are included as a component of cost of sales upon sales of the related products. The Company had purchases
from Forward China during the three months ended March 31, 2024 and 2023 of approximately $<span id="xdx_906_eus-gaap--CostDirectMaterial_pp0p0_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zYdWXn3MFdJc" title="Purchases">2,007,000</span> and $<span id="xdx_902_eus-gaap--CostDirectMaterial_pp0p0_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zNOwiSum9Cr1">3,191,000</span>, respectively, and
$<span id="xdx_903_eus-gaap--CostDirectMaterial_pp0p0_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zYvwo5GfDLTe">3,523,000</span> and $<span id="xdx_904_eus-gaap--CostDirectMaterial_pp0p0_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zzKFoeSQnODj">7,796,000</span> for the six months ended March 31, 2024 and 2023, respectively.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In order to preserve the
Company&#8217;s current and future liquidity, in November 2023, the Company and Forward China entered into an agreement whereby Forward
China agreed to limit the amount of outstanding payables it would seek to collect from the Company to $500,000 in any 12-month period,
which the Company agreed to pay within 30 days of any such request. This agreement pertains only to payables that were outstanding at
October 30, 2023 of approximately $<span id="xdx_906_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_pp0p0_c20231030__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zLvDdEYBxGh" title="Outstanding payables">7,365,000</span>. Purchases from Forward China made after October 30, 2023 are not covered by this agreement
and are expected to be paid according to normal payment terms. At March 31, 2024, the remaining balance covered by this agreement was
approximately $<span id="xdx_902_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_pp0p0_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zYKVTf81LhPj" title="Outstanding payables">7,162,000</span>.</p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Promissory Note</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On January 18, 2018, the
Company issued a $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20180118__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zWnzQbmOOO0k" title="Debt face amount">1,600,000</span> unsecured promissory note payable to Forward China to fund the acquisition of IPS. The promissory note bears
an interest rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20180118__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zMe1NkeeW3mb" title="Debt interest rate">8</span>% per annum and had an original maturity date of January 18, 2019. Monthly interest payments commenced on February
18, 2018, with the principal due at maturity. The Company incurred and paid interest associated with this note of $<span id="xdx_90A_eus-gaap--InterestExpenseDebt_pp0p0_c20240101__20240331__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zrVNoJ5WqrM2" title="Interest expense">17,000</span> and $<span id="xdx_909_eus-gaap--InterestExpenseDebt_pp0p0_c20230101__20230331__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zWrEDKGahB2c" title="Interest expense">26,000</span>
in the three months ended March 31, 2024 and 2023, respectively, and $<span id="xdx_906_eus-gaap--InterestExpenseDebt_pp0p0_c20231001__20240331__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_z74u3D9QWqN6" title="Interest expense">36,000</span> and $<span id="xdx_90B_eus-gaap--InterestExpenseDebt_pp0p0_c20221001__20230331__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_z042yS05Cw18" title="Interest expense">54,000</span> in the six months ended March 31, 2024 and 2023,
respectively. The maturity date of this note was extended to <span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_dd_c20231001__20240331__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zaZHqK70aG8c" title="Maturity date">December 31, 2024</span>. The maturity date of this note has been extended on several
occasions to assist the Company with liquidity. The Company made principal payments of $<span id="xdx_903_eus-gaap--RepaymentsOfOtherLongTermDebt_pp0p0_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zOoylkhomY31" title="Principal payments">350,000</span> and $<span id="xdx_90E_eus-gaap--RepaymentsOfOtherLongTermDebt_pp0p0_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zBqCEiIAoBW7" title="Principal payments">100,000</span> on this note during the six
months ended March 31, 2024 and 2023, respectively, and this note has a remaining balance of $<span id="xdx_904_eus-gaap--NotesPayableCurrent_iI_pp0p0_c20240331_ziC79a0DnWh1" title="Note payable outstanding balance">750,000</span> at March 31, 2024.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In October 2020, the Company&#8217;s
retail division 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. (&#8220;Justwise&#8221;), 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 $<span id="xdx_906_eus-gaap--Revenues_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zcn5FcdwPKVl" title="Revenues">104,000</span> and $<span id="xdx_906_eus-gaap--Revenues_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zaH6ZobUVXz3" title="Revenues">543,000</span> in the three months
ended March 31, 2024 and 2023, respectively, and $<span id="xdx_90D_eus-gaap--Revenues_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zx2PBBeZDjcf" title="Revenues">376,000</span> and $<span id="xdx_903_eus-gaap--Revenues_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zzXGwHPiH1u2" title="Revenues">1,041,000</span> in the six months ended March 31, 2024 and 2023, respectively.
Due to the Retail Exit, these revenues are included in the income / (loss) from discontinued operations for the three and six months ended
March 31, 2024 and 2023. The Company had an agreement with Justwise, under which (i) Justwise performed design, marketing and inventory
management services related to the Koble products sold by the Company and (ii) the Company was granted a license to sell Koble products.
In exchange for such services, the Company paid Justwise $10,000 per month plus 1% of the cost of Koble products purchased from Forward
China. This agreement existed on a month-to-month basis until November 30, 2023. The Company incurred costs under this agreement of $<span id="xdx_907_eus-gaap--OtherCostOfOperatingRevenue_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zFnMefOXXMt8" title="Cost of revenue">0</span>
and $<span id="xdx_90A_eus-gaap--OtherCostOfOperatingRevenue_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zsXsn2YhpeJk" title="Cost of revenue">20,000</span> for the three and six months ended March 31, 2024, respectively. T<span style="background-color: white">he Company incurred
costs of $<span id="xdx_90D_eus-gaap--OtherCostOfOperatingRevenue_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zUaBEVWLKzvg" title="Cost of revenue">33,000</span> and $<span id="xdx_90C_eus-gaap--OtherCostOfOperatingRevenue_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zPoIZzqceEy8" title="Cost of revenue">65,000</span> under this agreement for the three and six months ended March 31, 2023, respectively. </span>Due to the Retail
Exit, these costs are included in the income / (loss) from discontinued operations for the three and six months ended March 31, 2024 and
2023. The Company had accounts payable to Justwise of $<span id="xdx_908_ecustom--AccountsPayableRelatedPartiesCurrent1_iI_pp0p0_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember_zbNgaHdKt9tc" title="Accounts payable to related party">0</span> and $<span id="xdx_905_ecustom--AccountsPayableRelatedPartiesCurrent1_iI_pp0p0_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember_zsVqFBJtwqn2" title="Accounts payable to related party">10,000</span> at March 31, 2024 and September 30, 2023, respectively.</p>

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















<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company recorded revenue
from a customer whose principal owner is an immediate family member of Jenny P. Yu, a large shareholder of the Company and managing director
of Forward China. The Company recognized revenue from this customer of $<span id="xdx_904_eus-gaap--Revenues_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderFamilyMember_zyihHy7doFH4">198,000</span> and $<span id="xdx_90C_eus-gaap--Revenues_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderFamilyMember_zPA1ORQbmvF8">251,000</span> for the three months ended March 31, 2024
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company recorded
revenue from a customer who employs an immediate family member of a former member of our Audit, Governance and Compensation
committees of our Board of Directors. The Company recognized revenue from this customer of $<span id="xdx_90E_eus-gaap--Revenues_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerAuditFamilyMemberMember_zQaO2tWVEttg">23,000</span>
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revenue was recognized for the three and six months ended March 31, 2023. The Company had accounts receivable from this customer of
$<span id="xdx_903_eus-gaap--AccountsReceivableNet_iI_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerAuditFamilyMemberMember_zZAhG7GUWcnk" title="Accounts receivable, net">17,000</span>
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at March 31, 2024 and September 30, 2023, respectively.</p>

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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243633077968">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LEGAL PROCEEDINGS<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">From time to time, the Company
may become a party to legal actions or proceedings in the ordinary course of its business. At March 31, 2024, and through the date of
this filing, there were no such actions or proceedings, either individually or in the aggregate, that, if decided adversely to the Company&#8217;s
interests, the Company believes would be material to its business.</p>

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

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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for legal proceedings, legal contingencies, litigation, regulatory and environmental matters and other contingencies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 450<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/450/tableOfContent<br></p></div>
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<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LINE OF CREDIT<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company, specifically
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243633716608">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LEASES<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
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<tr><th class="th"><div>Mar. 31, 2024</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_DisclosureLeasesAbstract', window );"><strong>Leases</strong></a></td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeasesTextBlock', window );">LEASES</a></td>
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<tr style="vertical-align: top">
  <td style="width: 10%"><b>NOTE 12</b></td>
  <td style="width: 90%"><b><span id="xdx_82D_zvARJOrTI48c">LEASES</span> </b></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company&#8217;s operating
leases are primarily for corporate, engineering, and administrative office space. Cash paid for amounts included in operating lease liabilities
for the six months ended March 31, 2024 and 2023, which have been included in cash flows from operating activities, was $<span id="xdx_906_eus-gaap--OperatingLeasePayments_pp0p0_c20231001__20240331_zIaz5RhMXSG" title="Operating lease payments">294,000
</span>and $<span id="xdx_90C_eus-gaap--OperatingLeasePayments_pp0p0_c20221001__20230331_z3x7kgRK2zJa">286,000</span>,
respectively. Details of operating lease expense are as follows:</p>

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    <td style="padding-left: 10pt; font-size: 10pt; text-align: left"><span id="xdx_8B1_z3MRB9Vy0ZOa" style="display: none">Schedule of operating lease expense</span></td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_49C_20240101__20240331_zm2l4WdvbGFd" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_495_20231001__20240331_zm12KVezCu33" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">For the Three Months Ended <br/>
March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr id="xdx_408_ecustom--OperatingLeaseExpenseAbstract_iB_zazBwa7LsXNa" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">Operating lease expense included in:</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--OtherSellingAndMarketingExpense_zAWs65JdYyT4" style="vertical-align: bottom; background-color: White">
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    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 11%; font-size: 10pt; text-align: right">4,000</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 11%; font-size: 10pt; text-align: right">2,000</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 11%; font-size: 10pt; text-align: right">7,000</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 11%; font-size: 10pt; text-align: right">3,000</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--OtherGeneralAndAdministrativeExpense_zhvUTtbuvZui" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">General and administrative expense</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">151,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">162,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">302,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">309,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingLeaseExpense_zk9FUlh3MW7d" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Total</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">155,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">164,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">309,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">312,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td></tr>
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<p id="xdx_8A0_zsHqYl7tJAT6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At March 31, 2024, the Company&#8217;s
operating leases had a weighted average remaining lease term of <span id="xdx_90A_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20240331_zOOCprFrhcK3" title="Weighted average remaining lease term">7.2</span> years and a weighted average discount rate of <span id="xdx_90C_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20240331_zaqejuLijCI1" title="Weighted average discount rate">5.7</span>%.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At March 31, 2024, future
minimum payments under non-cancellable operating leases were as follows:</p>

<table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z8R3XfAmifti" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%" summary="xdx: Disclosure - LEASES (Details - Future minimum payments operating lease)">
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt"><span id="xdx_8B7_zITHB9BE76G5" style="display: none">Schedule of future minimum payments under operating leases</span></td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_497_20240331_zAb75bcNkFd5" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
<tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_zy60umcyN3qe" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="width: 76%; font-size: 10pt">Remainder of Fiscal 2024</td><td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 21%; font-size: 10pt; text-align: right">298,000</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">Fiscal 2025</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">556,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">Fiscal 2026</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">510,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">Fiscal 2027</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">419,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">Fiscal 2028</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">428,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; padding-bottom: 1pt">Thereafter</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,551,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">Total future minimum lease payments</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">3,762,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_ztb2rbMkbrXd" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less imputed interest</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(715,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">Present value of lease liabilities</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">3,047,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_ecustom--OperatingLeasesLiabilityCurrent_iI_pp0p0_zvnym6YPWzC7" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less current portion of lease liabilities</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(423,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_401_ecustom--OperatingLeasesLiabilityNoncurrent_iI_pp0p0_zfkfRBGHvdA4" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Long-term portion of lease liabilities</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">2,624,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8A5_zSa6lQhraUC4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b></b></p>

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














<span></span>
</td>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243633019360">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES<br></strong></div></th>
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  <td style="width: 10%"><b>NOTE 13</b></td>
  <td style="width: 90%"><b><span id="xdx_829_zIv6YA7H7BTe">ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES</span></b></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Accrued expenses and other
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_498_20240331_z6yIG5DEX2nb" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 13%; font-size: 10pt; text-align: right">69,000</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 13%; font-size: 10pt; text-align: right">872,000</td><td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">285,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">189,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">201,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">560,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 720<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483384/720-30-45-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243727333312">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>ACCOUNTING POLICIES (Policies)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2024</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock', window );">Basis of Presentation</a></td>
<td class="text"><p id="xdx_841_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_z1XkdkvMRKqg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><span id="xdx_863_zHn0ySin3KWa">Basis of Presentation</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The accompanying condensed
consolidated financial statements include the accounts of Forward Industries, Inc. and all of its wholly-owned subsidiaries: Forward Industries
(IN), Inc. (&#8220;Forward US&#8221;), Forward Industries (Switzerland) GmbH (&#8220;Forward Switzerland&#8221;), Forward Industries UK
Limited (&#8220;Forward UK&#8221;), Intelligent Product Solutions, Inc. (&#8220;IPS&#8221;) and Kablooe, Inc. (&#8220;Kablooe&#8221;).
The terms &#8220;Forward&#8221;, &#8220;we&#8221;, &#8220;our&#8221; or the &#8220;Company&#8221; as used throughout this document are
used to indicate Forward Industries, Inc. and all of its wholly-owned subsidiaries. All significant intercompany transactions and balances
have been eliminated in consolidation.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In the opinion of management,
the accompanying condensed consolidated financial statements presented in this Quarterly Report on Form 10-Q reflect all normal recurring
adjustments necessary to present fairly the financial position and results of operations and cash flows for the interim periods presented
herein but are not necessarily indicative of the results of operations for the year ending September 30, 2024. These condensed consolidated
financial statements should be read in conjunction with the Company&#8217;s audited consolidated financial statements included in its
Annual Report on Form 10-K for the fiscal year ended September 30, 2023, and with the disclosures and risk factors presented therein.
The September 30, 2023 condensed consolidated balance sheet has been derived from the audited consolidated financial statements.</p>

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

<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UseOfEstimates', window );">Accounting Estimates</a></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The preparation of the Company&#8217;s
condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America
(&#8220;U.S. GAAP&#8221;) 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.</p>

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

<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingPolicyPolicyTextBlock', window );">Segment Reporting</a></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">As a result of the discontinued
retail segment, as disclosed in Note 3, the Company now has two reportable segments: OEM distribution and design. The OEM distribution
segment sources and sells carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable
electronic and non-electronic devices (such as sporting and recreational products, bar code scanners, GPS location devices, tablets and
firearms) on a made-to-order basis that are customized to fit the products sold by our OEM customers worldwide. 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 to customers predominantly located in the U.S. See Note 6 for more information on
segments.</p>

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















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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Accounts receivable consist
of unsecured trade accounts with customers in amounts that have been invoiced ($<span id="xdx_908_eus-gaap--AccountsReceivableGross_pp0p0_c20240331_zMAoMYOHEGtj" title="Accounts receivable">6,015,000</span> and $<span id="xdx_90D_eus-gaap--AccountsReceivableGross_pp0p0_c20230930_zup3JPLBsYDj" title="Accounts receivable">6,949,000</span> at March 31, 2024 and September
30, 2023, respectively) and contract assets as described further below under the heading &#8220;Revenue Recognition.&#8221; The Company
maintains an allowance for credit losses, which is recorded as a reduction to accounts receivable on the condensed 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 March 31,
2024 and September 30, 2023, the Company had <span id="xdx_904_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_do_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zsmP60PVvXta" title="Accounts receivable, allowance for credit loss"><span id="xdx_900_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_do_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zGrqdzcFWbhg" title="Accounts receivable, allowance for credit loss">no</span></span> allowances for credit losses for the OEM distribution segment, allowances for credit losses
of $<span id="xdx_907_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zhztXziZeFZk" title="Accounts receivable, allowance for credit loss">0</span> and $<span id="xdx_90E_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zsPbhIrVDNrh" title="Accounts receivable, allowance for credit loss">46,000</span>, respectively, for the discontinued retail distribution segment and $<span id="xdx_907_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zC7rLsWFA67k" title="Accounts receivable, allowance for credit loss">731,000</span> and $<span id="xdx_908_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zHC6bdD3sR3k" title="Accounts receivable, allowance for credit loss">771,000</span>, respectively, for the design
segment.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company has agreements
with various retailers which contain different terms for trade discounts, promotional and other sales allowances. At March 31, 2024 and
September 30, 2023, the Company recorded accounts receivable allowances of $<span id="xdx_90A_ecustom--AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_z4NFlLcyn9y3" title="Allowances for trade discounts, promotional and other sales allowances">40,000</span> and $<span id="xdx_901_ecustom--AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zIgb1H7dMjph" title="Allowances for trade discounts, promotional and other sales allowances">139,000</span>, respectively, for the discontinued retail
distribution segment.</p>

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

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryPolicyTextBlock', window );">Inventories</a></td>
<td class="text"><p id="xdx_84C_eus-gaap--InventoryPolicyTextBlock_zfiO6tDuHbye" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_869_z46jZpPCsZEd">Inventories</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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&#8217;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&#8217;s condensed consolidated statements of operations.
In determining the adequacy of the allowance, management&#8217;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&#8217;s estimates of the allowance may
change from time to time based on management&#8217;s assessments, and such changes could be material.</p>

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

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueRecognitionPolicyTextBlock', window );">Revenue Recognition</a></td>
<td class="text"><p id="xdx_84B_eus-gaap--RevenueRecognitionPolicyTextBlock_zUiRDybEryii" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_869_zHhe6V4Gxlr5">Revenue Recognition</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>OEM Distribution Segment</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The OEM distribution segment
recognizes revenue 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. If 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 condensed consolidated balance sheets. The OEM distribution segment had <span id="xdx_90E_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zurXR3mshR25" title="Contract liabilities"><span id="xdx_906_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zORCtMvtffH7" title="Contract liabilities"><span id="xdx_90A_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_z9npoMg1lgBh" title="Contract liabilities">no</span></span></span> contract liabilities
at March 31, 2024, September 30, 2023 or September 30, 2022.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Discontinued Retail Distribution Segment</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The discontinued retail distribution
segment sold products primarily through online websites operated by authorized third-party retailers. Revenue is recognized when control
(as defined in Accounting Standards Codification (&#8220;ASC&#8221;) 606, &#8220;Revenue from Contracts with Customers&#8221;) of the
related goods is transferred to the retailer, which generally occurs upon shipment to the end customer. Other than product delivery, the
retail distribution segment does not typically have other deliverables or performance obligations associated with its products. Revenue
is measured as the amount of consideration expected to be received in exchange for the products provided, net of allowances taken by retailers
for product returns and any taxes collected from customers that will be remitted to governmental authorities. 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 condensed consolidated balance sheets. The retail distribution segment had <span id="xdx_903_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailDistributionMember_z59klWW8Wy6c" title="Contract liabilities"><span id="xdx_908_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailDistributionMember_zj2cMd1E81vd" title="Contract liabilities"><span id="xdx_905_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailDistributionMember_zx2KHwv0yi6i" title="Contract liabilities">no</span></span></span> contract liabilities
at March 31, 2024, September 30, 2023 or 2022. The results of operations of the retail segment are reported as discontinued operations
for the three and six months ended March 31, 2024 and 2023. See Note 3.</p>

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
















<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Design Segment</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company applies the &#8220;cost
to cost&#8221; and &#8220;right to invoice&#8221; 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 &#8220;right to invoice&#8221; 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 &#8220;cost to cost&#8221; 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.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 condensed consolidated balance sheets. The design segment had contract assets of $<span id="xdx_907_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zo5cF2uwnX84" title="Contract assets">1,240,000</span>, $<span id="xdx_90B_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zifK8aj4lNkb" title="Contract assets">976,000</span> and $<span id="xdx_902_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zzzIVjb3tkyi" title="Contract assets">609,000</span>
at March 31, 2024, September 30, 2023 and September 30, 2022, 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 condensed
consolidated balance sheets. The design segment had contract liabilities of $<span id="xdx_90B_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zooGdOk14xYh" title="Contract liabilities">229,000</span>, $<span id="xdx_900_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_z4kurGwELD91" title="Contract liabilities">297,000</span>, and $<span id="xdx_905_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_z8IvZwN0P2fb" title="Contract liabilities">439,000</span> at March 31, 2024, September
30, 2023 and September 30, 2022, respectively.</p>

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

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy', window );">Goodwill</a></td>
<td class="text"><p id="xdx_843_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_zV72zR67iwg5" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_865_zCcwRsaYAU63">Goodwill</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company reviews goodwill
for impairment at least annually, or more often if triggering events occur. The Company has two reporting units with goodwill (the IPS
and Kablooe operating segments) 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 assessment 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 value, no impairment charge is recognized. If the fair value of the reporting
unit is less than its carrying value, an impairment charge will be recognized for the amount by which the reporting unit&#8217;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. Management evaluated and concluded that there were <span id="xdx_901_eus-gaap--GoodwillAndIntangibleAssetImpairment_do_c20231001__20240331_zeB2OO2n7QQb" title="Impairment of goodwill">no</span> indications goodwill was impaired at March 31,
2024.</p>

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

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy', window );">Intangible Assets</a></td>
<td class="text"><p id="xdx_841_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zz1oBa3JuTy5" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_867_zwP2CmaheGLb">Intangible Assets</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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
and are amortized over their estimated useful lives, which are periodically evaluated for reasonableness.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 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 <span id="xdx_907_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_do_c20231001__20240331_zNFZ63g2kPTh" title="Impairments of intangible assets">no</span> indications of impairments of intangible assets at March 31, 2024.</p>

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















<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxPolicyTextBlock', window );">Income Taxes</a></td>
<td class="text"><p id="xdx_84F_eus-gaap--IncomeTaxPolicyTextBlock_zRUVY4mLWPg3" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_86D_ztKIl6cRyPQ7">Income Taxes</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 March 31, 2024, there was no change to our assessment that a full valuation allowance was required against all net deferred
tax assets as it is not probable that such deferred tax assets will be realized. 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.</p>

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

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementPolicyPolicyTextBlock', window );">Fair Value Measurements</a></td>
<td class="text"><p id="xdx_841_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zN0TnQUdS6M" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86C_zJyfmTpdtVfa">Fair Value Measurements</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We perform fair value measurements
in accordance with the guidance provided by ASC 820, &#8220;Fair Value Measurement.&#8221; 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.</p>

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

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

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Level 1: quoted prices in active markets for identical assets or liabilities;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">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</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">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.</span></td></tr>
  </table>
<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeLeasesPolicyTextBlock', window );">Leases</a></td>
<td class="text"><p id="xdx_846_eus-gaap--LesseeLeasesPolicyTextBlock_zQcsIesJ6h65" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_863_zBCx5JJsKlje">Leases</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Lease assets and liabilities
are recognized at the lease commencement date based on the present value of lease payments over the lease term, using the Company&#8217;s
incremental borrowing rate commensurate with the lease term, since the Company&#8217;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&#8217;s right to use an underlying asset for the lease term and lease liabilities represent the Company&#8217;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 on the condensed consolidated balance sheets. The current and long-term
portions of operating lease liabilities are shown separately as such on the condensed consolidated balance sheets.</p>

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

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recent Accounting Pronouncements</a></td>
<td class="text"><p id="xdx_845_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zQzY6tvWPsI2" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span id="xdx_86A_z2Q1T5LTcwMf">Recent Accounting Pronouncements</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In November 2023, the Financial
Accounting Standards Board (&#8220;FASB&#8221;) issued Accounting Standards Update (&#8220;ASU&#8221;) 2023-07, &#8220;Segment Reporting
(Topic 280): Improvements to Reportable Segment Disclosures,&#8221; which requires expanded segment reporting and is effective for the
Company for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating
the effects of this pronouncement on its condensed consolidated financial statements.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In November 2019, the FASB
issued ASU 2019-11, &#8220;Codification Improvements to Topic 326, Financial Instruments &#8211; Credit Losses.&#8221; 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 adopted this guidance in the first quarter of fiscal 2024 with no material
impact on its condensed consolidated financial statements.</p>

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











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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for goodwill. This accounting policy also may address how an entity assesses and measures impairment of goodwill, how reporting units are determined, how goodwill is allocated to such units, and how the fair values of the reporting units are determined.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482548/350-20-55-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482573/350-20-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/350-20/tableOfContent<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for intangible assets. This accounting policy may address both intangible assets subject to amortization and those that are not. The following also may be disclosed: (1) a description of intangible assets (2) the estimated useful lives of those assets (3) the amortization method used (4) how the entity assesses and measures impairment of such assets (5) how future cash flows are estimated (6) how the fair values of such asset are determined.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 330<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483080/330-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483489/210-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483426/235-10-50-4<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 912<br> -SubTopic 330<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478411/912-330-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 330<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/330/tableOfContent<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 330<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483080/330-10-50-4<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 6<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 270<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482989/270-10-45-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for leasing arrangement entered into by lessee.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-1<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for receivable. Includes, but is not limited to, accounts receivable and financing receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481962/310-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481569/310-20-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481962/310-10-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481962/310-10-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481962/310-10-50-2<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483426/235-10-50-4<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (e)<br> -SubTopic 10<br> -Topic 235<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483426/235-10-50-4<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for segment reporting.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-9<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-4<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-12<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-8<br></p></div>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243633772656">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
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<tr><th class="th"><div>Mar. 31, 2024</div></th></tr>
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INTANGIBLE ASSETS AND GOODWILL (Tables)<br></strong></div></th>
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    Intangible Assets</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 9pt">Trademarks</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 9pt">Customer
    Relationships</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 9pt">Total
    Intangible Assets</span></td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="width: 22%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">Gross carrying amount</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zaZIOi4c7rs" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"><span style="font-size: 9pt">585,000</span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zqmfQODe1uRe" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"><span style="font-size: 9pt">1,390,000</span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20240331_zYmETPTeZv3d" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"><span style="font-size: 9pt">1,975,000</span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_za0fuabhvwC8" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"><span style="font-size: 9pt">585,000</span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zyhI1Delxrtb" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"><span style="font-size: 9pt">1,390,000</span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 2%; font-size: 10pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20230930_zmDCBzfGqFrj" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"><span style="font-size: 9pt">1,975,000</span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 9pt">Less accumulated amortization</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zTh0FTqWkHJl" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"><span style="font-size: 9pt">(223,000</span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zUIoxopZbBMe" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"><span style="font-size: 9pt">(966,000</span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20240331_zBgRPc0SB8P4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"><span style="font-size: 9pt">(1,189,000</span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zXigATrdTVI2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"><span style="font-size: 9pt">(203,000</span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zMhRg3825r05" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"><span style="font-size: 9pt">(879,000</span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20230930_zF8e3DcAlED" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"><span style="font-size: 9pt">(1,082,000</span></td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"><span style="font-size: 9pt">Net carrying amount</span></td><td style="font-size: 10pt; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zbkUQSNTQGbf" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"><span style="font-size: 9pt">362,000</span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zdsyLFOiFNDj" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"><span style="font-size: 9pt">424,000</span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20240331_zbHCVGrWmXLe" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"><span style="font-size: 9pt">786,000</span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zjrSushmOfWg" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"><span style="font-size: 9pt">382,000</span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zasboUiIHKOl" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"><span style="font-size: 9pt">511,000</span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"><span style="font-size: 9pt">$</span></td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20230930_zkXL5dCaOash" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"><span style="font-size: 9pt">893,000</span></td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock', window );">Schedule of estimated amortization expense</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zIcKwFFOaS9j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense)">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; font-size: 10pt; text-align: left"><span id="xdx_8B6_zHfLI8V3QWE5" style="display: none">Schedule of estimated amortization expense</span></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_49D_20240331_zwfD93PvfIDe" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
<tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_zAQfiIYVBjlc" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="width: 64%; font-size: 10pt; text-align: left">Remainder of Fiscal 2024</td><td style="width: 2%; font-size: 10pt; text-align: left">&#160;</td><td style="width: 4%; font-size: 10pt">&#160;</td>
    <td style="width: 2%; font-size: 10pt; text-align: left">$</td><td style="width: 26%; font-size: 10pt; text-align: right">106,000</td><td style="width: 2%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Fiscal 2025</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">213,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">Fiscal 2026</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">121,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Fiscal 2027</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">82,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">Fiscal 2028</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">78,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_z4jgWF11SZFg" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Fiscal 2029</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">39,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">Thereafter</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">147,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">Total</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">786,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of amortization expense of assets, excluding financial assets, that lack physical substance, having a limited useful life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243633807344">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SEGMENTS AND CONCENTRATIONS (Tables)<br></strong></div></th>
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--OperatingIncomeLoss_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zUowytPkKldh" style="font-size: 10pt; text-align: right">(92,000</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--OperatingIncomeLoss_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z29uraogd69i" style="font-size: 10pt; text-align: right">(920,000</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--OperatingIncomeLoss_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zqhDem9quSQd" style="font-size: 10pt; text-align: right">(220,000</td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_986_ecustom--OtherExpenseIncomeNet_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z7xkDzBJ7RS4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other expense/(income), net">7,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98A_ecustom--OtherExpenseIncomeNet_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z1iHhowYozO1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other expense/(income), net">(10,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Loss from continuing operations before income taxes</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zZ1OMoTyNLOc" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Loss from continuing operations before income taxes">(546,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_98C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zm0obTHrnZN3" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Loss from continuing operations before income taxes">(119,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_988_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zYlakZ0tF334" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Loss from continuing operations before income taxes">(927,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zOglRteA6H31" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Loss from continuing operations before income taxes">(210,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Depreciation and amortization:</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left">OEM distribution</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98F_eus-gaap--DepreciationAndAmortization_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_z04krmemNszg" style="font-size: 10pt; text-align: right" title="Total depreciation and amortization">2,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_983_eus-gaap--DepreciationAndAmortization_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zwcRHtvbjwvj" style="font-size: 10pt; text-align: right" title="Total depreciation and amortization">1,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--DepreciationAndAmortization_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zmT8fHOgUWea" style="font-size: 10pt; text-align: right" title="Total depreciation and amortization">3,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td id="xdx_98F_eus-gaap--DepreciationAndAmortization_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zcXHZoXINIB7" style="font-size: 10pt; text-align: right" title="Total depreciation and amortization">2,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Design</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--DepreciationAndAmortization_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zYSfDWHZuEWk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total depreciation and amortization">83,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--DepreciationAndAmortization_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zDmJX82553s1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total depreciation and amortization">78,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--DepreciationAndAmortization_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zhhrEEqUZs4g" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total depreciation and amortization">163,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--DepreciationAndAmortization_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zctNC1kxEXla" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total depreciation and amortization">154,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Total depreciation and amortization</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--DepreciationAndAmortization_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsPplYNgKYn" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total depreciation and amortization">85,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_987_eus-gaap--DepreciationAndAmortization_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zePWFxIiaWuh" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total depreciation and amortization">79,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--DepreciationAndAmortization_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zSTiuutADL8i" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total depreciation and amortization">166,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td id="xdx_98C_eus-gaap--DepreciationAndAmortization_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z2x1xU1uNSsg" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total depreciation and amortization">156,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_ScheduleOfSegmentReportingInformationBySegment1TextBlock', window );">Schedule of segment assets</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--ScheduleOfSegmentReportingInformationBySegment1TextBlock_zCVI4sw9lzE4" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details - Segment assets)">
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt"><span id="xdx_8B4_zmnUueEzidyi" style="display: none">Schedule of segment assets</span></td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(7,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(752,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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  <tr id="xdx_409_ecustom--NetIncomeLoss1_zxGrP2ddF5Y" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Net loss</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(553,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(871,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(907,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(1,301,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_ecustom--DenominatorAbstract_iB_zPPKCmtpMh48" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">Denominator:</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--WeightedAverageNumberOfSharesOutstandingBasic1_zhUv21puQsq9" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left">Weighted average common shares outstanding</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">10,061,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">10,061,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">10,061,000</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">10,061,000</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--WeightedAverageNumberDilutedSharesOutstandingAdjustment_d0_zwvzHMNrQCZi" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Dilutive common share equivalents</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8211;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8211;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8211;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#8211;</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_ecustom--WeightedAverageNumberOfDilutedSharesOutstanding1_ze0FhY0f9oP4" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Weighted average dilutive shares outstanding</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">10,061,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">10,061,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">10,061,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">10,061,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--EarningsPerShareBasicAbstract_iB_z8rpsnyyw5Dj" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">Basic (loss)/earnings per share :</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_z5KSWrJ6jbt6" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Basic loss per share from continuing operations</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(0.05</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(0.01</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(0.09</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(0.02</td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_zBMOiEg84fQ1" style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Basic (loss)/earnings per share from discontinued operations</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(0.00</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(0.07</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">0.00</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(0.11</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40E_eus-gaap--EarningsPerShareBasic_zNPaIJ8FGZA5" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Basic loss per share</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(0.05</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(0.09</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(0.09</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(0.13</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--EarningsPerShareDilutedAbstract_iB_z6t8Vw2M6hFe" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt">Diluted (loss)/earnings per share:</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_zuDaIz5uDNl9" style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Diluted loss per share from continuing operations</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(0.05</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(0.01</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(0.09</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(0.02</td><td style="font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40B_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_zSFt2sSh7Stj" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Diluted (loss)/earnings per share from discontinued operations</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(0.00</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(0.07</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">0.00</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(0.11</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40A_eus-gaap--EarningsPerShareDiluted_zxK3hYnes1b" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Diluted loss per share</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LEASES (Tables)<br></strong></div></th>
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    <td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">For the Three Months Ended <br/>
March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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March 31,</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock', window );">Schedule of future minimum payments under operating leases</a></td>
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    <td style="font-size: 10pt"><span id="xdx_8B7_zITHB9BE76G5" style="display: none">Schedule of future minimum payments under operating leases</span></td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_497_20240331_zAb75bcNkFd5" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
<tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_zy60umcyN3qe" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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    <td style="font-size: 10pt">Fiscal 2028</td><td style="font-size: 10pt">&#160;</td>
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  <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left">Total future minimum lease payments</td><td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less imputed interest</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(715,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)">
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    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less current portion of lease liabilities</td><td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(423,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_401_ecustom--OperatingLeasesLiabilityNoncurrent_iI_pp0p0_zfkfRBGHvdA4" style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Long-term portion of lease liabilities</td><td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">2,624,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&#160;</td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.</p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
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<tr><th class="th"><div>Mar. 31, 2024</div></th></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_498_20240331_z6yIG5DEX2nb" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td id="xdx_49A_20230930_zVcxLF13Rzq2" style="font-size: 10pt; text-align: center">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243802497472">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>OVERVIEW (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="4">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Organization, Consolidation and Presentation of Financial Statements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<tr class="ro">
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<td class="num">$ (553,214)<span></span>
</td>
<td class="num">$ (354,220)<span></span>
</td>
<td class="num">$ (870,948)<span></span>
</td>
<td class="num">$ (430,275)<span></span>
</td>
<td class="num">$ (907,434)<span></span>
</td>
<td class="num">$ (1,301,223)<span></span>
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<td class="num">$ (545,737)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (118,711)<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="num">(926,912)<span></span>
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<td class="num">(210,024)<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net Cash Provided by (Used in) Operating Activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (528,180)<span></span>
</td>
<td class="num">$ (49,992)<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of income (loss) from continuing operations including portion attributable to the noncontrolling interest.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract</td>
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<td>xbrli:stringItemType</td>
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<td>duration</td>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243637013552">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>ACCOUNTING POLICIES (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableGross', window );">Accounts receivable</a></td>
<td class="nump">$ 6,015,000<span></span>
</td>
<td class="nump">$ 6,949,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetImpairment', window );">Impairment of goodwill</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill', window );">Impairments of intangible assets</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=ford_OEMDistributionMember', window );">OEM Distribution [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivable', window );">Accounts receivable, allowance for credit loss</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiability', window );">Contract liabilities</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=ford_RetailDistributionMember', window );">Retail Distribution [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivable', window );">Accounts receivable, allowance for credit loss</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">46,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances', window );">Allowances for trade discounts, promotional and other sales allowances</a></td>
<td class="nump">40,000<span></span>
</td>
<td class="nump">139,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=ford_DesignSegmentMember', window );">Design Segment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivable', window );">Accounts receivable, allowance for credit loss</a></td>
<td class="nump">731,000<span></span>
</td>
<td class="nump">771,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiability', window );">Contract liabilities</a></td>
<td class="nump">229,000<span></span>
</td>
<td class="nump">297,000<span></span>
</td>
<td class="nump">439,000<span></span>
</td>
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<tr class="re">
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<td class="nump">1,240,000<span></span>
</td>
<td class="nump">976,000<span></span>
</td>
<td class="nump">609,000<span></span>
</td>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=ford_DiscontinuedRetailDistributionMember', window );">Discontinued Retail Distribution [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiability', window );">Contract liabilities</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-13<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479344/326-20-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481962/310-10-50-4<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerAssetNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479837/606-10-45-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479837/606-10-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479806/606-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractWithCustomerAssetNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479837/606-10-45-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479806/606-10-50-8<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479837/606-10-45-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractWithCustomerLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetImpairment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total loss recognized during the period from the impairment of goodwill plus the loss recognized in the period resulting from the impairment of the carrying amount of intangible assets, other than goodwill.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetImpairment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of an intangible asset (excluding goodwill) to fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482686/350-30-45-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=ford_OEMDistributionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=ford_OEMDistributionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=ford_RetailDistributionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=ford_RetailDistributionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=ford_DesignSegmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=ford_DesignSegmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=ford_DiscontinuedRetailDistributionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=ford_DiscontinuedRetailDistributionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243638746352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE (Details - Condensed consolidated statements of operations) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DiscontinuedOperationsAndDisposalGroupsAbstract', window );"><strong>Discontinued Operations and Disposal Groups [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue', window );">Revenues, net</a></td>
<td class="nump">$ 92,000<span></span>
</td>
<td class="nump">$ 919,000<span></span>
</td>
<td class="nump">$ 757,000<span></span>
</td>
<td class="nump">$ 1,976,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold', window );">Cost of sales</a></td>
<td class="num">(2,000)<span></span>
</td>
<td class="nump">1,332,000<span></span>
</td>
<td class="nump">468,000<span></span>
</td>
<td class="nump">2,436,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss', window );">Gross profit</a></td>
<td class="nump">94,000<span></span>
</td>
<td class="num">(413,000)<span></span>
</td>
<td class="nump">289,000<span></span>
</td>
<td class="num">(460,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses', window );">Sales and marketing expenses</a></td>
<td class="nump">78,000<span></span>
</td>
<td class="nump">323,000<span></span>
</td>
<td class="nump">223,000<span></span>
</td>
<td class="nump">602,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense', window );">General and administrative expenses</a></td>
<td class="nump">23,000<span></span>
</td>
<td class="nump">16,000<span></span>
</td>
<td class="nump">46,000<span></span>
</td>
<td class="nump">29,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax', window );">(Loss) / income from discontinued operations before income taxes</a></td>
<td class="num">(7,000)<span></span>
</td>
<td class="num">(752,000)<span></span>
</td>
<td class="nump">20,000<span></span>
</td>
<td class="num">(1,091,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax', window );">Provision for income taxes</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity', window );">(Loss) / income from discontinued operations</a></td>
<td class="num">$ (7,000)<span></span>
</td>
<td class="num">$ (752,000)<span></span>
</td>
<td class="nump">$ 20,000<span></span>
</td>
<td class="num">$ (1,091,000)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before tax of gain (loss) not previously recognized resulting from the disposal of a discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-3B<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of (gain) loss recognized for the (reversal of write-down) write-down to fair value, less cost to sell, of a discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5C<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5C<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-3B<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DiscontinuedOperationsAndDisposalGroupsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DiscontinuedOperationsAndDisposalGroupsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of costs of goods sold attributable to disposal group, including, but not limited to, discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-7<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of general and administrative expense attributable to disposal group, including, but not limited to, discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of gross profit attributable to disposal group, including, but not limited to, discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-7<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue attributable to disposal group, including, but not limited to, discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-7<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of income (loss) from a discontinued operation attributable to the parent. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-19<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-3A<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5B<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5C<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5C<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-3B<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-4<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td>duration</td>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243729238560">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_DueToAffiliateCurrent1', window );">Due to Forward China</a></td>
<td class="nump">$ 8,687,898<span></span>
</td>
<td class="nump">$ 8,246,015<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_DiscontinuedAssetsHeldForSale', window );">Discontinued assets held for sale</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">508,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DiscontinuedOperationTaxEffectOfDiscontinuedOperation', window );">Discontinued operation allowance</a></td>
<td class="nump">262,000<span></span>
</td>
<td class="nump">1,464,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=ford_DiscontinuedRetailSegmentMember', window );">Discontinued Retail Segment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_DueToAffiliateCurrent1', window );">Due to Forward China</a></td>
<td class="nump">$ 698,000<span></span>
</td>
<td class="nump">$ 1,002,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_DiscontinuedAssetsHeldForSale">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_DiscontinuedAssetsHeldForSale</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_DueToAffiliateCurrent1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Due to Forward China</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_DueToAffiliateCurrent1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DiscontinuedOperationTaxEffectOfDiscontinuedOperation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of tax expense (benefit) related to a discontinued operation. Includes, but is not limited to, tax expense (benefit) related to income (loss) from operations during the phase-out period, tax expense (benefit) related to gain (loss) on disposal, tax expense (benefit) related to gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and tax expense (benefit) related to adjustments of a prior period gain (loss) on disposal.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482659/740-20-45-2<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-3A<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5B<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5C<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5C<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-3B<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483475/205-20-45-4<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DiscontinuedOperationTaxEffectOfDiscontinuedOperation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=ford_DiscontinuedRetailSegmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=ford_DiscontinuedRetailSegmentMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243727267360">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>INTANGIBLE ASSETS AND GOODWILL (Details - Intangible assets) - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross carrying amount</a></td>
<td class="nump">$ 1,975,000<span></span>
</td>
<td class="nump">$ 1,975,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Less accumulated amortization</a></td>
<td class="num">(1,189,000)<span></span>
</td>
<td class="num">(1,082,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net carrying amount</a></td>
<td class="nump">786,000<span></span>
</td>
<td class="nump">893,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TrademarksMember', window );">Trademarks [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross carrying amount</a></td>
<td class="nump">585,000<span></span>
</td>
<td class="nump">585,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Less accumulated amortization</a></td>
<td class="num">(223,000)<span></span>
</td>
<td class="num">(203,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net carrying amount</a></td>
<td class="nump">362,000<span></span>
</td>
<td class="nump">382,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember', window );">Customer Relationships [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross carrying amount</a></td>
<td class="nump">1,390,000<span></span>
</td>
<td class="nump">1,390,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Less accumulated amortization</a></td>
<td class="num">(966,000)<span></span>
</td>
<td class="num">(879,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net carrying amount</a></td>
<td class="nump">$ 424,000<span></span>
</td>
<td class="nump">$ 511,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480265/350-10-S45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480265/350-10-S45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 928<br> -SubTopic 340<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478859/928-340-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482686/350-30-45-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-3<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 985<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481283/985-20-50-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 926<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483154/926-20-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 926<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483154/926-20-50-5<br></p></div>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243633010352">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense) - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill and Intangible Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear', window );">Remainder of Fiscal 2024</a></td>
<td class="nump">$ 106,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths', window );">Fiscal 2025</a></td>
<td class="nump">213,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo', window );">Fiscal 2026</a></td>
<td class="nump">121,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree', window );">Fiscal 2027</a></td>
<td class="nump">82,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour', window );">Fiscal 2028</a></td>
<td class="nump">78,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive', window );">Fiscal 2029</a></td>
<td class="nump">39,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive', window );">Thereafter</a></td>
<td class="nump">147,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Total</a></td>
<td class="nump">$ 786,000<span></span>
</td>
<td class="nump">$ 893,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for asset, excluding financial asset and goodwill, lacking physical substance with finite life expected to be recognized after fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 985<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481283/985-20-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 985<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481283/985-20-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in remainder of current fiscal year.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 985<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481283/985-20-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 985<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481283/985-20-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive</td>
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<td>us-gaap_</td>
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<td>xbrli:monetaryItemType</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 985<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481283/985-20-50-2<br></p></div>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 985<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481283/985-20-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 985<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481283/985-20-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsNet">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 926<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483154/926-20-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td>instant</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract</td>
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<td>us-gaap_</td>
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<td>xbrli:stringItemType</td>
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<td>na</td>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243727362272">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INTANGIBLE ASSETS AND GOODWILL (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AmortizationOfIntangibleAssets', window );">Amortization expense related to intangible assets</a></td>
<td class="nump">$ 53,000<span></span>
</td>
<td class="nump">$ 53,000<span></span>
</td>
<td class="nump">$ 106,000<span></span>
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<td class="nump">$ 106,000<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TrademarksMember', window );">Trademarks [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Expected useful lives</a></td>
<td class="text">15 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">15 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember', window );">Customer Relationships [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsLineItems', window );"><strong>Finite-Lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Expected useful lives</a></td>
<td class="text">8 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">8 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482686/350-30-45-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfIntangibleAssets</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482686/350-30-45-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-3<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 985<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481283/985-20-50-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 926<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483154/926-20-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TrademarksMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243636607536">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>FAIR VALUE MEASUREMENTS (Details Narrative)<br></strong></div></th>
<th class="th">
<div>Mar. 31, 2024 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresAbstract', window );"><strong>Fair Value Disclosures [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_FairValueEarnoutLiability', window );">Fair value earnout liability</a></td>
<td class="nump">$ 0<span></span>
</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_FairValueEarnoutLiability">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_FairValueEarnoutLiability</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueDisclosuresAbstract">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueDisclosuresAbstract</td>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243727216160">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SEGMENTS AND CONCENTRATIONS (Details - Operations) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 7,830,130<span></span>
</td>
<td class="nump">$ 9,738,804<span></span>
</td>
<td class="nump">$ 14,982,080<span></span>
</td>
<td class="nump">$ 19,491,488<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="num">(539,632)<span></span>
</td>
<td class="num">(91,821)<span></span>
</td>
<td class="num">(919,953)<span></span>
</td>
<td class="num">(219,736)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Loss from continuing operations before income taxes</a></td>
<td class="num">(545,737)<span></span>
</td>
<td class="num">(118,711)<span></span>
</td>
<td class="num">(926,912)<span></span>
</td>
<td class="num">(210,024)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidationItemsAxis=us-gaap_OperatingSegmentsMember', window );">Operating Segments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">7,830,000<span></span>
</td>
<td class="nump">9,739,000<span></span>
</td>
<td class="nump">14,982,000<span></span>
</td>
<td class="nump">19,491,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_SegmentOperatingIncomeLoss', window );">Segment operating income/(loss)</a></td>
<td class="nump">56,000<span></span>
</td>
<td class="nump">559,000<span></span>
</td>
<td class="nump">363,000<span></span>
</td>
<td class="nump">1,104,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_GeneralCorporateExpenses', window );">General corporate expenses</a></td>
<td class="num">(596,000)<span></span>
</td>
<td class="num">(651,000)<span></span>
</td>
<td class="num">(1,283,000)<span></span>
</td>
<td class="num">(1,324,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="num">(540,000)<span></span>
</td>
<td class="num">(92,000)<span></span>
</td>
<td class="num">(920,000)<span></span>
</td>
<td class="num">(220,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_OtherExpenseIncomeNet', window );">Other expense/(income), net</a></td>
<td class="nump">6,000<span></span>
</td>
<td class="nump">27,000<span></span>
</td>
<td class="nump">7,000<span></span>
</td>
<td class="num">(10,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Loss from continuing operations before income taxes</a></td>
<td class="num">(546,000)<span></span>
</td>
<td class="num">(119,000)<span></span>
</td>
<td class="num">(927,000)<span></span>
</td>
<td class="num">(210,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Total depreciation and amortization</a></td>
<td class="nump">85,000<span></span>
</td>
<td class="nump">79,000<span></span>
</td>
<td class="nump">166,000<span></span>
</td>
<td class="nump">156,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidationItemsAxis=us-gaap_OperatingSegmentsMember', window );">Operating Segments [Member] | OEM Distribution [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">2,759,000<span></span>
</td>
<td class="nump">4,057,000<span></span>
</td>
<td class="nump">4,769,000<span></span>
</td>
<td class="nump">8,434,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_SegmentOperatingIncomeLoss', window );">Segment operating income/(loss)</a></td>
<td class="nump">113,000<span></span>
</td>
<td class="nump">28,000<span></span>
</td>
<td class="nump">154,000<span></span>
</td>
<td class="nump">140,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Total depreciation and amortization</a></td>
<td class="nump">2,000<span></span>
</td>
<td class="nump">1,000<span></span>
</td>
<td class="nump">3,000<span></span>
</td>
<td class="nump">2,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidationItemsAxis=us-gaap_OperatingSegmentsMember', window );">Operating Segments [Member] | Design [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">5,071,000<span></span>
</td>
<td class="nump">5,682,000<span></span>
</td>
<td class="nump">10,213,000<span></span>
</td>
<td class="nump">11,057,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_SegmentOperatingIncomeLoss', window );">Segment operating income/(loss)</a></td>
<td class="num">(57,000)<span></span>
</td>
<td class="nump">531,000<span></span>
</td>
<td class="nump">209,000<span></span>
</td>
<td class="nump">964,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Total depreciation and amortization</a></td>
<td class="nump">$ 83,000<span></span>
</td>
<td class="nump">$ 78,000<span></span>
</td>
<td class="nump">$ 163,000<span></span>
</td>
<td class="nump">$ 154,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_GeneralCorporateExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_GeneralCorporateExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_OtherExpenseIncomeNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_OtherExpenseIncomeNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_SegmentOperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_SegmentOperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-1<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ConsolidationItemsAxis=us-gaap_OperatingSegmentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243638574832">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SEGMENTS AND CONCENTRATIONS (Details - Segment assets) - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EntityWideRevenueMajorCustomerLineItems', window );"><strong>Revenue, Major Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
<td class="nump">$ 15,191,460<span></span>
</td>
<td class="nump">$ 17,386,142<span></span>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_NetAssetsSegmentMember', window );">Net Assets, Segment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EntityWideRevenueMajorCustomerLineItems', window );"><strong>Revenue, Major Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_TotalSegmentAssets', window );">Total segment assets</a></td>
<td class="nump">9,288,000<span></span>
</td>
<td class="nump">9,199,000<span></span>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_GeneralCorporateAssets', window );">General corporate assets</a></td>
<td class="nump">5,852,000<span></span>
</td>
<td class="nump">6,924,000<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation', window );">Discontinued assets held for sale</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">508,000<span></span>
</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_OtherAssetsOfDiscontinuedRetailSegment', window );">Other assets of discontinued retail segment</a></td>
<td class="nump">51,000<span></span>
</td>
<td class="nump">755,000<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
<td class="nump">15,191,000<span></span>
</td>
<td class="nump">17,386,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_NetAssetsSegmentMember', window );">Net Assets, Segment [Member] | OEM Distribution [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EntityWideRevenueMajorCustomerLineItems', window );"><strong>Revenue, Major Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_TotalSegmentAssets', window );">Total segment assets</a></td>
<td class="nump">2,587,000<span></span>
</td>
<td class="nump">2,478,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_NetAssetsSegmentMember', window );">Net Assets, Segment [Member] | Design [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EntityWideRevenueMajorCustomerLineItems', window );"><strong>Revenue, Major Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_TotalSegmentAssets', window );">Total segment assets</a></td>
<td class="nump">$ 6,701,000<span></span>
</td>
<td class="nump">$ 6,721,000<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset recognized for present right to economic benefit.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount classified as assets attributable to disposal group held for sale or disposed of.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243636998416">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SEGMENTS AND CONCENTRATIONS (Details Narrative) - Customer Concentration Risk [Member]<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember', window );">Revenue Benchmark [Member] | One Customers [Member] | OEM Distribution Segment [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EntityWideRevenueMajorCustomerLineItems', window );"><strong>Revenue, Major Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk, percentage</a></td>
<td class="nump">13.90%<span></span>
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<td class="nump">13.90%<span></span>
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<td class="nump">11.40%<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember', window );">Revenue Benchmark [Member] | Two Customers [Member] | OEM Distribution Segment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EntityWideRevenueMajorCustomerLineItems', window );"><strong>Revenue, Major Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk, percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">24.90%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember', window );">Revenue Benchmark [Member] | One Customer [Member] | Design Segment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EntityWideRevenueMajorCustomerLineItems', window );"><strong>Revenue, Major Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk, percentage</a></td>
<td class="nump">27.60%<span></span>
</td>
<td class="nump">26.30%<span></span>
</td>
<td class="nump">27.60%<span></span>
</td>
<td class="nump">21.10%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember', window );">Revenue Benchmark [Member] | Major Diabetic Customers [Member] | OEM Distribution Segment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EntityWideRevenueMajorCustomerLineItems', window );"><strong>Revenue, Major Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk, percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14.00%<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">14.00%<span></span>
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<td class="text">&#160;<span></span>
</td>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember', window );">Accounts Receivable [Member] | One Customer [Member] | OEM Distribution Segment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EntityWideRevenueMajorCustomerLineItems', window );"><strong>Revenue, Major Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk, percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember', window );">Accounts Receivable [Member] | One Customer [Member] | Design Segment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EntityWideRevenueMajorCustomerLineItems', window );"><strong>Revenue, Major Customer [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Concentration risk, percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">26.70%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31.10%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskPercentage1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-42<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-20<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-18<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-20<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskPercentage1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EntityWideRevenueMajorCustomerLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EntityWideRevenueMajorCustomerLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CustomerConcentrationRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CustomerConcentrationRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=ford_OneCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=ford_OneCustomersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=ford_OEMDistributionSegmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=ford_OEMDistributionSegmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=ford_TwoCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=ford_TwoCustomersMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=ford_OneCustomerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=ford_OneCustomerMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=ford_DesignSegmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=ford_DesignSegmentMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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</tr>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=ford_MajorDiabeticCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=ford_MajorDiabeticCustomersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243638674192">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SHAREHOLDERS&#8217; EQUITY (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
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<tr>
<th class="th"><div>Feb. 06, 2024</div></th>
<th class="th"><div>Oct. 02, 2023</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Share based compensation expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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</td>
<td class="nump">$ 38,794<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Shareholders equity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,769,867<span></span>
</td>
<td class="nump">$ 5,003,998<span></span>
</td>
<td class="nump">$ 1,769,867<span></span>
</td>
<td class="nump">$ 5,003,998<span></span>
</td>
<td class="nump">$ 2,312,852<span></span>
</td>
<td class="nump">$ 2,616,261<span></span>
</td>
<td class="nump">$ 5,860,087<span></span>
</td>
<td class="nump">$ 6,266,427<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityReverseStockSplit', window );">Stockholders' Equity, Reverse Stock Split</a></td>
<td class="text">1-for-3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=us-gaap_StockOptionMember', window );">Equity Option [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="ro">
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Share based compensation expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,000<span></span>
</td>
<td class="nump">$ 15,000<span></span>
</td>
<td class="nump">$ 61,000<span></span>
</td>
<td class="nump">$ 39,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions', window );">Unrecognized compensation cost</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 41,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 41,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1', window );">Unrecognized compensation cost weighted average vesting period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">6 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CounterpartyNameAxis=ford_NonEmployeeDirectorsMember', window );">Non Employee Directors [Member] | Equity Option [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems', window );"><strong>Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options granted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">332,409<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Exercise price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.76<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Option grant-date fair value per share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.36<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_FairValueOfOptionsGranted', window );">Fair value of options granted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 120,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_FairValueOfOptionsGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_FairValueOfOptionsGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 808<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479402/808-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted-average period over which cost not yet recognized is expected to be recognized for award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cost to be recognized for option under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Gross number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(02)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-12<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480418/310-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityReverseStockSplit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the reverse stock split arrangement. Also provide the retroactive effect given by the reverse split that occurs after the balance sheet date but before the release of financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 4<br> -Subparagraph (SAB Topic 4.C)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityReverseStockSplit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=us-gaap_StockOptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=us-gaap_StockOptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CounterpartyNameAxis=ford_NonEmployeeDirectorsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CounterpartyNameAxis=ford_NonEmployeeDirectorsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243638342016">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>EARNINGS PER SHARE (Details - Diluted loss per share) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_NumeratorAbstract', window );"><strong>Numerator:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1', window );">Loss from continuing operations</a></td>
<td class="num">$ (546,000)<span></span>
</td>
<td class="num">$ (119,000)<span></span>
</td>
<td class="num">$ (927,000)<span></span>
</td>
<td class="num">$ (210,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_IncomeLossFromDiscontinuedOperationsNetOfTax1', window );">(Loss) / income from discontinued operations, net of tax</a></td>
<td class="num">(7,000)<span></span>
</td>
<td class="num">(752,000)<span></span>
</td>
<td class="nump">20,000<span></span>
</td>
<td class="num">(1,091,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_NetIncomeLoss1', window );">Net loss</a></td>
<td class="num">$ (553,000)<span></span>
</td>
<td class="num">$ (871,000)<span></span>
</td>
<td class="num">$ (907,000)<span></span>
</td>
<td class="num">$ (1,301,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_DenominatorAbstract', window );"><strong>Denominator:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_WeightedAverageNumberOfSharesOutstandingBasic1', window );">Weighted average common shares outstanding</a></td>
<td class="nump">10,061,000<span></span>
</td>
<td class="nump">10,061,000<span></span>
</td>
<td class="nump">10,061,000<span></span>
</td>
<td class="nump">10,061,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment', window );">Dilutive common share equivalents</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_WeightedAverageNumberOfDilutedSharesOutstanding1', window );">Weighted average dilutive shares outstanding</a></td>
<td class="nump">10,061,000<span></span>
</td>
<td class="nump">10,061,000<span></span>
</td>
<td class="nump">10,061,000<span></span>
</td>
<td class="nump">10,061,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicAbstract', window );"><strong>Basic (loss)/earnings per share :</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsPerBasicShare', window );">Basic loss per share from continuing operations</a></td>
<td class="num">$ (0.05)<span></span>
</td>
<td class="num">$ (0.01)<span></span>
</td>
<td class="num">$ (0.09)<span></span>
</td>
<td class="num">$ (0.02)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare', window );">Basic (loss)/earnings per share from discontinued operations</a></td>
<td class="nump">(0.00)<span></span>
</td>
<td class="num">(0.07)<span></span>
</td>
<td class="nump">0.00<span></span>
</td>
<td class="num">(0.11)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic loss per share</a></td>
<td class="num">(0.05)<span></span>
</td>
<td class="num">(0.09)<span></span>
</td>
<td class="num">(0.09)<span></span>
</td>
<td class="num">(0.13)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareDilutedAbstract', window );"><strong>Diluted (loss)/earnings per share:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare', window );">Diluted loss per share from continuing operations</a></td>
<td class="num">(0.05)<span></span>
</td>
<td class="num">(0.01)<span></span>
</td>
<td class="num">(0.09)<span></span>
</td>
<td class="num">(0.02)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare', window );">Diluted (loss)/earnings per share from discontinued operations</a></td>
<td class="nump">(0.00)<span></span>
</td>
<td class="num">(0.07)<span></span>
</td>
<td class="nump">0.00<span></span>
</td>
<td class="num">(0.11)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted loss per share</a></td>
<td class="num">$ (0.05)<span></span>
</td>
<td class="num">$ (0.09)<span></span>
</td>
<td class="num">$ (0.09)<span></span>
</td>
<td class="num">$ (0.13)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_DenominatorAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_DenominatorAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_IncomeLossFromDiscontinuedOperationsNetOfTax1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_IncomeLossFromDiscontinuedOperationsNetOfTax1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_NetIncomeLoss1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_NetIncomeLoss1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_NumeratorAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_NumeratorAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_WeightedAverageNumberOfDilutedSharesOutstanding1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_WeightedAverageNumberOfDilutedSharesOutstanding1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_WeightedAverageNumberOfSharesOutstandingBasic1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_WeightedAverageNumberOfSharesOutstandingBasic1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-52<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasicAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasicAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-52<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDilutedAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDilutedAbstract</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsPerBasicShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) from continuing operations per each share of common stock or unit outstanding during the reporting period.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsPerBasicShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) derived from continuing operations during the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per basic share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation and gain (loss) from the disposal of the discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-7<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(14))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per diluted share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation and gain (loss) from the disposal of the discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-7<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 5.E)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479836/810-10-S99-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243636976976">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>EARNINGS PER SHARE (Details - Antidilutive shares) - shares<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Total potentially dilutive shares</a></td>
<td class="nump">1,049,000<span></span>
</td>
<td class="nump">1,191,000<span></span>
</td>
<td class="nump">1,049,000<span></span>
</td>
<td class="nump">1,191,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_StockOptionMember', window );">Equity Option [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Total potentially dilutive shares</a></td>
<td class="nump">974,000<span></span>
</td>
<td class="nump">1,040,000<span></span>
</td>
<td class="nump">974,000<span></span>
</td>
<td class="nump">1,040,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_WarrantMember', window );">Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Total potentially dilutive shares</a></td>
<td class="nump">75,000<span></span>
</td>
<td class="nump">151,000<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
<td class="nump">151,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_StockOptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_StockOptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_WarrantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_WarrantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243727317328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Oct. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Jan. 18, 2018</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesPayableCurrent', window );">Note payable outstanding balance</a></td>
<td class="nump">$ 750,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 750,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">7,830,130<span></span>
</td>
<td class="nump">$ 9,738,804<span></span>
</td>
<td class="nump">14,982,080<span></span>
</td>
<td class="nump">$ 19,491,488<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=ford_ForwardChinaMember', window );">Forward China [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfessionalAndContractServicesExpense', window );">Service fees</a></td>
<td class="nump">219,000<span></span>
</td>
<td class="nump">349,000<span></span>
</td>
<td class="nump">453,000<span></span>
</td>
<td class="nump">694,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostDirectMaterial', window );">Purchases</a></td>
<td class="nump">2,007,000<span></span>
</td>
<td class="nump">3,191,000<span></span>
</td>
<td class="nump">3,523,000<span></span>
</td>
<td class="nump">7,796,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrentAndNoncurrent', window );">Outstanding payables</a></td>
<td class="nump">7,162,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,162,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,365,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=ford_ForwardChinaMember', window );">Forward China [Member] | Promissory Note [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Debt face amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,600,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseDebt', window );">Interest expense</a></td>
<td class="nump">17,000<span></span>
</td>
<td class="nump">26,000<span></span>
</td>
<td class="nump">$ 36,000<span></span>
</td>
<td class="nump">54,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Dec. 31,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfOtherLongTermDebt', window );">Principal payments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 350,000<span></span>
</td>
<td class="nump">100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=ford_JustwiseGroupMember', window );">Justwise Group [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_AccountsPayableRelatedPartiesCurrent1', window );">Accounts payable to related party</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=ford_JustwiseGroupMember', window );">Justwise Group [Member] | Koble Products [Member] | Discontinued Operations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">104,000<span></span>
</td>
<td class="nump">543,000<span></span>
</td>
<td class="nump">376,000<span></span>
</td>
<td class="nump">1,041,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherCostOfOperatingRevenue', window );">Cost of revenue</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">33,000<span></span>
</td>
<td class="nump">20,000<span></span>
</td>
<td class="nump">65,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=ford_ShareholderFamilyMember', window );">Shareholder Family [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">198,000<span></span>
</td>
<td class="nump">251,000<span></span>
</td>
<td class="nump">318,000<span></span>
</td>
<td class="nump">385,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNet', window );">Accounts receivable, net</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=ford_FormerAuditFamilyMemberMember', window );">Former Audit Family Member [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">23,000<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">38,000<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNet', window );">Accounts receivable, net</a></td>
<td class="nump">$ 17,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 17,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_AccountsPayableRelatedPartiesCurrent1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_AccountsPayableRelatedPartiesCurrent1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(15)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(15)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 310<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477802/946-310-45-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(5)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 954<br> -SubTopic 310<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479196/954-310-45-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostDirectMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cost of material used for good produced and service rendered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostDirectMaterial</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFaceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateStatedPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Contractual interest rate for funds borrowed, under the debt agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateStatedPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense for debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69E<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69E<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69F<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69F<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1F<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherCostOfOperatingRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Other costs incurred during the reporting period related to other revenue generating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherCostOfOperatingRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfessionalAndContractServicesExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Professional and contract service expense includes cost reimbursements for support services related to contracted projects, outsourced management, technical and staff support.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfessionalAndContractServicesExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(g)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfOtherLongTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for the payment of debt classified as other, maturing after one year or the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfOtherLongTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-41<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> 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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=ford_ForwardChinaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=ford_ForwardChinaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongtermDebtTypeAxis=ford_PromissoryNoteMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongtermDebtTypeAxis=ford_PromissoryNoteMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=ford_JustwiseGroupMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=ford_JustwiseGroupMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ProductOrServiceAxis=ford_KobleProductsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=ford_KobleProductsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementOperatingActivitiesSegmentAxis=us-gaap_SegmentDiscontinuedOperationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementOperatingActivitiesSegmentAxis=us-gaap_SegmentDiscontinuedOperationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=ford_ShareholderFamilyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=ford_ShareholderFamilyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=ford_FormerAuditFamilyMemberMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=ford_FormerAuditFamilyMemberMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
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<SEQUENCE>54
<FILENAME>R44.htm
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243638412416">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LINE OF CREDIT (Details Narrative) - IPS [Member] - USD ($)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityLineItems', window );"><strong>Line of Credit Facility [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Line of credit facility, maximum borrowing capacity</a></td>
<td class="nump">$ 1,300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityInterestRateDescription', window );">Line of credit interest rate</a></td>
<td class="text">0.75% above The Wall Street Journal prime
rate.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityInterestRateDuringPeriod', window );">Line of credit effective interest rate</a></td>
<td class="nump">9.25%<span></span>
</td>
<td class="nump">9.25%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity', window );">Line of credit facility, remaining borrowing capacity</a></td>
<td class="nump">$ 1,300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityExpirationDate1', window );">Line of credit expiration date</a></td>
<td class="text">May 31,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityExpirationDate1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Date the credit facility terminates, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityExpirationDate1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityInterestRateDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of interest rate for borrowing under credit facility. Includes, but is not limited to, terms and method for determining interest rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityInterestRateDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityInterestRateDuringPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The effective interest rate during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityInterestRateDuringPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481544/470-10-50-6<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481544/470-10-50-6<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of borrowing capacity currently available under the credit facility (current borrowing capacity less the amount of borrowings outstanding).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481544/470-10-50-6<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityAxis=ford_IPSMember</td>
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<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243637242912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LEASES (Details - Operating lease expense) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_OperatingLeaseExpenseAbstract', window );"><strong>Operating lease expense included in:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherSellingAndMarketingExpense', window );">Sales and marketing expense</a></td>
<td class="nump">$ 4,000<span></span>
</td>
<td class="nump">$ 2,000<span></span>
</td>
<td class="nump">$ 7,000<span></span>
</td>
<td class="nump">$ 3,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherGeneralAndAdministrativeExpense', window );">General and administrative expense</a></td>
<td class="nump">151,000<span></span>
</td>
<td class="nump">162,000<span></span>
</td>
<td class="nump">302,000<span></span>
</td>
<td class="nump">309,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseExpense', window );">Total</a></td>
<td class="nump">$ 155,000<span></span>
</td>
<td class="nump">$ 164,000<span></span>
</td>
<td class="nump">$ 309,000<span></span>
</td>
<td class="nump">$ 312,000<span></span>
</td>
</tr>
</table>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease expense. Excludes sublease income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseExpense</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherGeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of general and administrative expense classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherGeneralAndAdministrativeExpense</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of selling and marketing expense classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherSellingAndMarketingExpense</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243637354048">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>LEASES (Details - Future minimum payments operating lease)<br></strong></div></th>
<th class="th">
<div>Mar. 31, 2024 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_DisclosureLeasesAbstract', window );"><strong>Leases</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths', window );">Remainder of Fiscal 2024</a></td>
<td class="nump">$ 298,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo', window );">Fiscal 2025</a></td>
<td class="nump">556,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree', window );">Fiscal 2026</a></td>
<td class="nump">510,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour', window );">Fiscal 2027</a></td>
<td class="nump">419,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive', window );">Fiscal 2028</a></td>
<td class="nump">428,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive', window );">Thereafter</a></td>
<td class="nump">1,551,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue', window );">Total future minimum lease payments</a></td>
<td class="nump">3,762,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount', window );">Less imputed interest</a></td>
<td class="num">(715,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiability', window );">Present value of lease liabilities</a></td>
<td class="nump">3,047,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_OperatingLeasesLiabilityCurrent', window );">Less current portion of lease liabilities</a></td>
<td class="num">(423,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_OperatingLeasesLiabilityNoncurrent', window );">Long-term portion of lease liabilities</a></td>
<td class="nump">$ 2,624,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_DisclosureLeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_DisclosureLeasesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_OperatingLeasesLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_OperatingLeasesLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ford_OperatingLeasesLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ford_OperatingLeasesLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ford_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease due after fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243637663744">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LEASES (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ford_DisclosureLeasesAbstract', window );"><strong>Leases</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeasePayments', window );">Operating lease payments</a></td>
<td class="nump">$ 294,000<span></span>
</td>
<td class="nump">$ 286,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1', window );">Weighted average remaining lease term</a></td>
<td class="text">7 years 2 months 12 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent', window );">Weighted average discount rate</a></td>
<td class="nump">5.70%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow from operating lease, excluding payments to bring another asset to condition and location necessary for its intended use.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-5<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasePayments</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average discount rate for operating lease calculated at point in time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 53<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479589/842-20-55-53<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 53<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479589/842-20-55-53<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1</td>
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<html>
<head>
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<span style="display: none;">v3.24.1.1.u2</span><table class="report" border="0" cellspacing="2" id="idm140243638946480">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PayablesAndAccrualsAbstract', window );"><strong>Payables and Accruals [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedSalesCommissionCurrent', window );">Accrued commissions/bonuses</a></td>
<td class="nump">$ 69,000<span></span>
</td>
<td class="nump">$ 872,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CompensatedAbsencesLiability', window );">Paid time off</a></td>
<td class="nump">302,000<span></span>
</td>
<td class="nump">285,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableOtherCurrent', window );">Other</a></td>
<td class="nump">189,000<span></span>
</td>
<td class="nump">201,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent', window );">Total</a></td>
<td class="nump">$ 560,000<span></span>
</td>
<td class="nump">$ 1,358,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of obligations incurred classified as other, payable within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred through that date and payable for sales commissions. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 8<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liability accrued for the employer's obligation related to an employee's right to receive compensation for future absences that have been earned by employee.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 710<br> -SubTopic 10<br> -Section 25<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483070/710-10-25-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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      decimals="0"
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      unitRef="USD">-49992</us-gaap:NetCashProvidedByUsedInOperatingActivities>
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      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
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      unitRef="USD">69817</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
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      unitRef="USD">-918615</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect>
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      contextRef="AsOf2023-09-30"
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    <us-gaap:NatureOfOperations contextRef="From2023-10-01to2024-03-31" id="Fact000469">&lt;p id="xdx_804_eus-gaap--NatureOfOperations_za6KfHPgIx1f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; width: 10%"&gt;NOTE 1&lt;/td&gt;
  &lt;td style="text-align: justify; width: 90%"&gt;&lt;span id="xdx_827_zvmMhwv2SW8j"&gt;OVERVIEW&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&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;Business&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;Forward Industries, Inc.
(&#x201c;Forward&#x201d;, &#x201c;we&#x201d;, &#x201c;our&#x201d; or the &#x201c;Company&#x201d;) is a global design, sourcing and distribution
company serving top tier medical and technology customers worldwide.&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;&lt;span style="background-color: white"&gt;The
Company&#x2019;s design division provides hardware and software product design and engineering services to customers predominantly located
in the U.S. The Company&#x2019;s original equipment manufacturing (&#x201c;OEM&#x201d;) distribution division sources and sells carrying
cases and other accessories for medical monitoring and diagnostic kits as well as a variety of other portable electronic and non-electronic
devices to OEMs or their contract manufacturers worldwide, 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 does not manufacture any of
its OEM products and sources substantially all of these products from independent suppliers in China, through Forward Industries Asia-Pacific
Corporation, a British Virgin Islands corporation (&#x201c;Forward China&#x201d;). See Note 9.&lt;/span&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;Discontinued Operations&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 July 2023, the Company
decided to cease operations of its retail distribution segment (&#x201c;Retail Exit&#x201d;) and is presenting the results of operations
for this segment within discontinued operations in the current and prior periods presented herein. Our retail distribution business sourced
and sold smart-enabled furniture, hot tubs and saunas and a variety of other products through various online retailer websites to customers
predominantly located in the U.S. and Canada. The inventory of the retail segment is presented as discontinued assets held for sale on
the balance sheets at March 31, 2024 and September 30, 2023. Where applicable, certain footnotes exclude the discontinued operations unless
otherwise noted. See Note 3 for additional information on discontinued 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"&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;For the six months
ended March 31, 2024, the Company generated a net loss of $&lt;span id="xdx_90B_eus-gaap--NetIncomeLoss_dxL_c20231001__20240331_zDlpLXUh8ieb" title="::XDX::-907434"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0470"&gt;907,000&lt;/span&gt;&lt;/span&gt;,
loss from continuing operations of $&lt;span id="xdx_901_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_dxL_c20231001__20240331_znzylirSJZs6" title="::XDX::-926912"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0471"&gt;927,000&lt;/span&gt;&lt;/span&gt;
and used cash flows from operating activities of $&lt;span id="xdx_903_eus-gaap--NetCashProvidedByUsedInOperatingActivities_dxL_c20231001__20240331_zdQz2g2cTDil" title="::XDX::-528180"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0472"&gt;528,000&lt;/span&gt;&lt;/span&gt;.
By discontinuing the retail segment, which incurred significant losses, the Company expects improved performance in future periods.
The Company&#x2019;s OEM distribution segment procures substantially all its products through independent suppliers in China through
Forward China. In connection with the new sourcing agreement and in order to preserve future liquidity, in November 2023, the
Company and Forward China entered into an agreement whereby Forward China agreed to limit the amount of outstanding payables it
would seek to collect from the Company to $500,000 in any 12-month period, which the Company agreed to pay within 30 days of any
such request (see Note 9). This agreement pertains only to payables that were outstanding at October 30, 2023 of approximately
$7,365,000. Purchases from Forward China made after October 30, 2023 are not covered by this agreement and are expected to be paid
according to normal payment terms. Based on our forecasted cash flows, discontinuing our retail segment and the agreement with
Forward China, we believe our existing cash balance and working capital will be sufficient to meet our liquidity needs through at
least May 31, 2025. If necessary to preserve future cash flow and liquidity, we have the ability to implement cost-cutting measures
in a timely manner as we have done in prior periods, which may include a reduction in labor force and/or salary reductions for
existing personnel as deemed necessary. The condensed consolidated financial statements do not include any adjustments that might
result if the Company is unable to continue as a going concern.&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;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;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;On May 11, 2023, the U.S.
Department of Health and Human Services declared the end of the Public Health Emergency for COVID-19; however, the effects of COVID-19
continue to linger throughout the global economy and our businesses. Though the severity of COVID-19 has subsided, new variants, or the
outbreak of a new pathogen, could interrupt our business, cause renewed labor and supply chain disruptions, and negatively impact the
global and US economy, which could materially and adversely impact our 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:NatureOfOperations>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000481">&lt;p id="xdx_803_eus-gaap--SignificantAccountingPoliciesTextBlock_zUg4QEQtLit" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; width: 10%"&gt;NOTE 2&lt;/td&gt;
  &lt;td style="text-align: justify; width: 90%"&gt;&lt;span id="xdx_823_z4Q7OHFzzI32"&gt;ACCOUNTING POLICIES&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 id="xdx_841_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_z1XkdkvMRKqg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_863_zHn0ySin3KWa"&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; 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 accompanying condensed
consolidated financial statements include the accounts of Forward Industries, Inc. and all of its wholly-owned subsidiaries: Forward Industries
(IN), Inc. (&#x201c;Forward US&#x201d;), Forward Industries (Switzerland) GmbH (&#x201c;Forward Switzerland&#x201d;), Forward Industries UK
Limited (&#x201c;Forward UK&#x201d;), Intelligent Product Solutions, Inc. (&#x201c;IPS&#x201d;) and Kablooe, Inc. (&#x201c;Kablooe&#x201d;).
The terms &#x201c;Forward&#x201d;, &#x201c;we&#x201d;, &#x201c;our&#x201d; or the &#x201c;Company&#x201d; as used throughout this document are
used to indicate Forward Industries, Inc. and all of its wholly-owned subsidiaries. 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;In the opinion of management,
the accompanying condensed consolidated financial statements presented in this Quarterly Report on Form 10-Q reflect all normal recurring
adjustments necessary to present fairly the financial position and results of operations and cash flows for the interim periods presented
herein but are not necessarily indicative of the results of operations for the year ending September 30, 2024. These condensed consolidated
financial statements should be read in conjunction with the Company&#x2019;s audited consolidated financial statements included in its
Annual Report on Form 10-K for the fiscal year ended September 30, 2023, and with the disclosures and risk factors presented therein.
The September 30, 2023 condensed consolidated balance sheet has been derived from the audited consolidated financial statements.&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_846_eus-gaap--UseOfEstimates_zXgDrp7RQZek" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86A_zuadS56Ovex7"&gt;Accounting Estimates&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 preparation of the Company&#x2019;s
condensed 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 id="xdx_84E_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zj2zDLzquOzd" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span id="xdx_86B_zIOP3qncFyz1"&gt;Segment Reporting&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;As a result of the discontinued
retail segment, as disclosed in Note 3, the Company now has two reportable segments: OEM distribution and design. The OEM distribution
segment sources and sells carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable
electronic and non-electronic devices (such as sporting and recreational products, bar code scanners, GPS location devices, tablets and
firearms) on a made-to-order basis that are customized to fit the products sold by our OEM customers worldwide. 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 to customers predominantly located in the U.S. See Note 6 for more information on
segments.&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_84D_eus-gaap--ReceivablesPolicyTextBlock_zjo6fRn1J853" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86F_zyV5D02fnJTb"&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; 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;Accounts receivable consist
of unsecured trade accounts with customers in amounts that have been invoiced ($&lt;span id="xdx_908_eus-gaap--AccountsReceivableGross_pp0p0_c20240331_zMAoMYOHEGtj" title="Accounts receivable"&gt;6,015,000&lt;/span&gt; and $&lt;span id="xdx_90D_eus-gaap--AccountsReceivableGross_pp0p0_c20230930_zup3JPLBsYDj" title="Accounts receivable"&gt;6,949,000&lt;/span&gt; at March 31, 2024 and September
30, 2023, respectively) and contract assets as described further below under the heading &#x201c;Revenue Recognition.&#x201d; The Company
maintains an allowance for credit losses, which is recorded as a reduction to accounts receivable on the condensed 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 March 31,
2024 and September 30, 2023, the Company had &lt;span id="xdx_904_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_do_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zsmP60PVvXta" title="Accounts receivable, allowance for credit loss"&gt;&lt;span id="xdx_900_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_do_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zGrqdzcFWbhg" title="Accounts receivable, allowance for credit loss"&gt;no&lt;/span&gt;&lt;/span&gt; allowances for credit losses for the OEM distribution segment, allowances for credit losses
of $&lt;span id="xdx_907_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zhztXziZeFZk" title="Accounts receivable, allowance for credit loss"&gt;0&lt;/span&gt; and $&lt;span id="xdx_90E_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zsPbhIrVDNrh" title="Accounts receivable, allowance for credit loss"&gt;46,000&lt;/span&gt;, respectively, for the discontinued retail distribution segment and $&lt;span id="xdx_907_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zC7rLsWFA67k" title="Accounts receivable, allowance for credit loss"&gt;731,000&lt;/span&gt; and $&lt;span id="xdx_908_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zHC6bdD3sR3k" title="Accounts receivable, allowance for credit loss"&gt;771,000&lt;/span&gt;, respectively, for the design
segment.&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 agreements
with various retailers which contain different terms for trade discounts, promotional and other sales allowances. At March 31, 2024 and
September 30, 2023, the Company recorded accounts receivable allowances of $&lt;span id="xdx_90A_ecustom--AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_z4NFlLcyn9y3" title="Allowances for trade discounts, promotional and other sales allowances"&gt;40,000&lt;/span&gt; and $&lt;span id="xdx_901_ecustom--AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zIgb1H7dMjph" title="Allowances for trade discounts, promotional and other sales allowances"&gt;139,000&lt;/span&gt;, respectively, for the discontinued retail
distribution segment.&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_84C_eus-gaap--InventoryPolicyTextBlock_zfiO6tDuHbye" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_869_z46jZpPCsZEd"&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"&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 condensed consolidated statements of operations.
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.&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_84B_eus-gaap--RevenueRecognitionPolicyTextBlock_zUiRDybEryii" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span id="xdx_869_zHhe6V4Gxlr5"&gt;Revenue Recognition&lt;/span&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;i&gt;OEM Distribution Segment&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 OEM distribution segment
recognizes revenue 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. If 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 condensed consolidated balance sheets. The OEM distribution segment had &lt;span id="xdx_90E_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zurXR3mshR25" title="Contract liabilities"&gt;&lt;span id="xdx_906_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zORCtMvtffH7" title="Contract liabilities"&gt;&lt;span id="xdx_90A_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_z9npoMg1lgBh" title="Contract liabilities"&gt;no&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; contract liabilities
at March 31, 2024, September 30, 2023 or September 30, 2022.&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"&gt;&lt;i&gt;Discontinued Retail Distribution Segment&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 discontinued retail distribution
segment sold products primarily through online websites operated by authorized third-party retailers. Revenue is recognized when control
(as defined in Accounting Standards Codification (&#x201c;ASC&#x201d;) 606, &#x201c;Revenue from Contracts with Customers&#x201d;) of the
related goods is transferred to the retailer, which generally occurs upon shipment to the end customer. Other than product delivery, the
retail distribution segment does not typically have other deliverables or performance obligations associated with its products. Revenue
is measured as the amount of consideration expected to be received in exchange for the products provided, net of allowances taken by retailers
for product returns and any taxes collected from customers that will be remitted to governmental authorities. 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 condensed consolidated balance sheets. The retail distribution segment had &lt;span id="xdx_903_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailDistributionMember_z59klWW8Wy6c" title="Contract liabilities"&gt;&lt;span id="xdx_908_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailDistributionMember_zj2cMd1E81vd" title="Contract liabilities"&gt;&lt;span id="xdx_905_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailDistributionMember_zx2KHwv0yi6i" title="Contract liabilities"&gt;no&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; contract liabilities
at March 31, 2024, September 30, 2023 or 2022. The results of operations of the retail segment are reported as discontinued operations
for the three and six months ended March 31, 2024 and 2023. See 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;&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;Design Segment&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 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; 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;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 condensed consolidated balance sheets. The design segment had contract assets of $&lt;span id="xdx_907_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zo5cF2uwnX84" title="Contract assets"&gt;1,240,000&lt;/span&gt;, $&lt;span id="xdx_90B_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zifK8aj4lNkb" title="Contract assets"&gt;976,000&lt;/span&gt; and $&lt;span id="xdx_902_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zzzIVjb3tkyi" title="Contract assets"&gt;609,000&lt;/span&gt;
at March 31, 2024, September 30, 2023 and September 30, 2022, 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 condensed
consolidated balance sheets. The design segment had contract liabilities of $&lt;span id="xdx_90B_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zooGdOk14xYh" title="Contract liabilities"&gt;229,000&lt;/span&gt;, $&lt;span id="xdx_900_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_z4kurGwELD91" title="Contract liabilities"&gt;297,000&lt;/span&gt;, and $&lt;span id="xdx_905_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_z8IvZwN0P2fb" title="Contract liabilities"&gt;439,000&lt;/span&gt; at March 31, 2024, September
30, 2023 and September 30, 2022, respectively.&lt;/p&gt;

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

&lt;p id="xdx_843_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_zV72zR67iwg5" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span id="xdx_865_zCcwRsaYAU63"&gt;Goodwill&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;The Company reviews goodwill
for impairment at least annually, or more often if triggering events occur. The Company has two reporting units with goodwill (the IPS
and Kablooe operating segments) 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 assessment 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 value, no impairment charge is recognized. If the fair value of the reporting
unit is less than its carrying value, 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. Management evaluated and concluded that there were &lt;span id="xdx_901_eus-gaap--GoodwillAndIntangibleAssetImpairment_do_c20231001__20240331_zeB2OO2n7QQb" title="Impairment of goodwill"&gt;no&lt;/span&gt; indications goodwill was impaired at March 31,
2024.&lt;/p&gt;

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

&lt;p id="xdx_841_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zz1oBa3JuTy5" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span id="xdx_867_zwP2CmaheGLb"&gt;Intangible Assets&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;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
and 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 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 &lt;span id="xdx_907_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_do_c20231001__20240331_zNFZ63g2kPTh" title="Impairments of intangible assets"&gt;no&lt;/span&gt; indications of impairments of intangible assets at March 31, 2024.&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_84F_eus-gaap--IncomeTaxPolicyTextBlock_zRUVY4mLWPg3" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span id="xdx_86D_ztKIl6cRyPQ7"&gt;Income Taxes&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;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 March 31, 2024, there was no change to our assessment that a full valuation allowance was required against all net deferred
tax assets as it is not probable that such deferred tax assets will be realized. 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.&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--FairValueMeasurementPolicyPolicyTextBlock_zN0TnQUdS6M" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86C_zJyfmTpdtVfa"&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; 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;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-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&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-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&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-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_846_eus-gaap--LesseeLeasesPolicyTextBlock_zQcsIesJ6h65" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span id="xdx_863_zBCx5JJsKlje"&gt;Leases&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;Lease assets and liabilities
are recognized at the lease 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 on the condensed consolidated balance sheets. The current and long-term
portions of operating lease liabilities are shown separately as such on the condensed consolidated balance sheets.&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--NewAccountingPronouncementsPolicyPolicyTextBlock_zQzY6tvWPsI2" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span id="xdx_86A_z2Q1T5LTcwMf"&gt;Recent Accounting Pronouncements&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;In November 2023, the Financial
Accounting Standards Board (&#x201c;FASB&#x201d;) issued Accounting Standards Update (&#x201c;ASU&#x201d;) 2023-07, &#x201c;Segment Reporting
(Topic 280): Improvements to Reportable Segment Disclosures,&#x201d; which requires expanded segment reporting and is effective for the
Company for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating
the effects of this pronouncement on its condensed 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 adopted this guidance in the first quarter of fiscal 2024 with no material
impact on its condensed consolidated financial statements.&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:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000483">&lt;p id="xdx_841_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_z1XkdkvMRKqg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;span id="xdx_863_zHn0ySin3KWa"&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; 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 accompanying condensed
consolidated financial statements include the accounts of Forward Industries, Inc. and all of its wholly-owned subsidiaries: Forward Industries
(IN), Inc. (&#x201c;Forward US&#x201d;), Forward Industries (Switzerland) GmbH (&#x201c;Forward Switzerland&#x201d;), Forward Industries UK
Limited (&#x201c;Forward UK&#x201d;), Intelligent Product Solutions, Inc. (&#x201c;IPS&#x201d;) and Kablooe, Inc. (&#x201c;Kablooe&#x201d;).
The terms &#x201c;Forward&#x201d;, &#x201c;we&#x201d;, &#x201c;our&#x201d; or the &#x201c;Company&#x201d; as used throughout this document are
used to indicate Forward Industries, Inc. and all of its wholly-owned subsidiaries. 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;In the opinion of management,
the accompanying condensed consolidated financial statements presented in this Quarterly Report on Form 10-Q reflect all normal recurring
adjustments necessary to present fairly the financial position and results of operations and cash flows for the interim periods presented
herein but are not necessarily indicative of the results of operations for the year ending September 30, 2024. These condensed consolidated
financial statements should be read in conjunction with the Company&#x2019;s audited consolidated financial statements included in its
Annual Report on Form 10-K for the fiscal year ended September 30, 2023, and with the disclosures and risk factors presented therein.
The September 30, 2023 condensed consolidated balance sheet has been derived from the audited consolidated financial statements.&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:BasisOfAccountingPolicyPolicyTextBlock>
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&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 preparation of the Company&#x2019;s
condensed 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;

</us-gaap:UseOfEstimates>
    <us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000487">&lt;p id="xdx_84E_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zj2zDLzquOzd" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span id="xdx_86B_zIOP3qncFyz1"&gt;Segment Reporting&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;As a result of the discontinued
retail segment, as disclosed in Note 3, the Company now has two reportable segments: OEM distribution and design. The OEM distribution
segment sources and sells carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable
electronic and non-electronic devices (such as sporting and recreational products, bar code scanners, GPS location devices, tablets and
firearms) on a made-to-order basis that are customized to fit the products sold by our OEM customers worldwide. 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 to customers predominantly located in the U.S. See Note 6 for more information on
segments.&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:SegmentReportingPolicyPolicyTextBlock>
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&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;Accounts receivable consist
of unsecured trade accounts with customers in amounts that have been invoiced ($&lt;span id="xdx_908_eus-gaap--AccountsReceivableGross_pp0p0_c20240331_zMAoMYOHEGtj" title="Accounts receivable"&gt;6,015,000&lt;/span&gt; and $&lt;span id="xdx_90D_eus-gaap--AccountsReceivableGross_pp0p0_c20230930_zup3JPLBsYDj" title="Accounts receivable"&gt;6,949,000&lt;/span&gt; at March 31, 2024 and September
30, 2023, respectively) and contract assets as described further below under the heading &#x201c;Revenue Recognition.&#x201d; The Company
maintains an allowance for credit losses, which is recorded as a reduction to accounts receivable on the condensed 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 March 31,
2024 and September 30, 2023, the Company had &lt;span id="xdx_904_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_do_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zsmP60PVvXta" title="Accounts receivable, allowance for credit loss"&gt;&lt;span id="xdx_900_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_do_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zGrqdzcFWbhg" title="Accounts receivable, allowance for credit loss"&gt;no&lt;/span&gt;&lt;/span&gt; allowances for credit losses for the OEM distribution segment, allowances for credit losses
of $&lt;span id="xdx_907_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zhztXziZeFZk" title="Accounts receivable, allowance for credit loss"&gt;0&lt;/span&gt; and $&lt;span id="xdx_90E_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zsPbhIrVDNrh" title="Accounts receivable, allowance for credit loss"&gt;46,000&lt;/span&gt;, respectively, for the discontinued retail distribution segment and $&lt;span id="xdx_907_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zC7rLsWFA67k" title="Accounts receivable, allowance for credit loss"&gt;731,000&lt;/span&gt; and $&lt;span id="xdx_908_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zHC6bdD3sR3k" title="Accounts receivable, allowance for credit loss"&gt;771,000&lt;/span&gt;, respectively, for the design
segment.&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 agreements
with various retailers which contain different terms for trade discounts, promotional and other sales allowances. At March 31, 2024 and
September 30, 2023, the Company recorded accounts receivable allowances of $&lt;span id="xdx_90A_ecustom--AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_z4NFlLcyn9y3" title="Allowances for trade discounts, promotional and other sales allowances"&gt;40,000&lt;/span&gt; and $&lt;span id="xdx_901_ecustom--AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zIgb1H7dMjph" title="Allowances for trade discounts, promotional and other sales allowances"&gt;139,000&lt;/span&gt;, respectively, for the discontinued retail
distribution segment.&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:ReceivablesPolicyTextBlock>
    <us-gaap:AccountsReceivableGross
      contextRef="AsOf2024-03-31"
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    <us-gaap:AccountsReceivableGross
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact000499"
      unitRef="USD">6949000</us-gaap:AccountsReceivableGross>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable
      contextRef="AsOf2024-03-31_custom_OEMDistributionMember"
      decimals="0"
      id="Fact000501"
      unitRef="USD">0</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable
      contextRef="AsOf2023-09-30_custom_OEMDistributionMember"
      decimals="0"
      id="Fact000503"
      unitRef="USD">0</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable
      contextRef="AsOf2024-03-31_custom_RetailDistributionMember"
      decimals="0"
      id="Fact000505"
      unitRef="USD">0</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable
      contextRef="AsOf2023-09-30_custom_RetailDistributionMember"
      decimals="0"
      id="Fact000507"
      unitRef="USD">46000</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable
      contextRef="AsOf2024-03-31_custom_DesignSegmentMember"
      decimals="0"
      id="Fact000509"
      unitRef="USD">731000</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable
      contextRef="AsOf2023-09-30_custom_DesignSegmentMember"
      decimals="0"
      id="Fact000511"
      unitRef="USD">771000</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <ford:AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances
      contextRef="AsOf2024-03-31_custom_RetailDistributionMember"
      decimals="0"
      id="Fact000513"
      unitRef="USD">40000</ford:AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances>
    <ford:AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances
      contextRef="AsOf2023-09-30_custom_RetailDistributionMember"
      decimals="0"
      id="Fact000515"
      unitRef="USD">139000</ford:AllowanceForTradeDiscountsPromotionalAndOtherSalesAllowances>
    <us-gaap:InventoryPolicyTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000517">&lt;p id="xdx_84C_eus-gaap--InventoryPolicyTextBlock_zfiO6tDuHbye" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_869_z46jZpPCsZEd"&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"&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 condensed consolidated statements of operations.
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.&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:InventoryPolicyTextBlock>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000519">&lt;p id="xdx_84B_eus-gaap--RevenueRecognitionPolicyTextBlock_zUiRDybEryii" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span id="xdx_869_zHhe6V4Gxlr5"&gt;Revenue Recognition&lt;/span&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;i&gt;OEM Distribution Segment&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 OEM distribution segment
recognizes revenue 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. If 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 condensed consolidated balance sheets. The OEM distribution segment had &lt;span id="xdx_90E_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zurXR3mshR25" title="Contract liabilities"&gt;&lt;span id="xdx_906_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zORCtMvtffH7" title="Contract liabilities"&gt;&lt;span id="xdx_90A_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_z9npoMg1lgBh" title="Contract liabilities"&gt;no&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; contract liabilities
at March 31, 2024, September 30, 2023 or September 30, 2022.&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"&gt;&lt;i&gt;Discontinued Retail Distribution Segment&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 discontinued retail distribution
segment sold products primarily through online websites operated by authorized third-party retailers. Revenue is recognized when control
(as defined in Accounting Standards Codification (&#x201c;ASC&#x201d;) 606, &#x201c;Revenue from Contracts with Customers&#x201d;) of the
related goods is transferred to the retailer, which generally occurs upon shipment to the end customer. Other than product delivery, the
retail distribution segment does not typically have other deliverables or performance obligations associated with its products. Revenue
is measured as the amount of consideration expected to be received in exchange for the products provided, net of allowances taken by retailers
for product returns and any taxes collected from customers that will be remitted to governmental authorities. 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 condensed consolidated balance sheets. The retail distribution segment had &lt;span id="xdx_903_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailDistributionMember_z59klWW8Wy6c" title="Contract liabilities"&gt;&lt;span id="xdx_908_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailDistributionMember_zj2cMd1E81vd" title="Contract liabilities"&gt;&lt;span id="xdx_905_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailDistributionMember_zx2KHwv0yi6i" title="Contract liabilities"&gt;no&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; contract liabilities
at March 31, 2024, September 30, 2023 or 2022. The results of operations of the retail segment are reported as discontinued operations
for the three and six months ended March 31, 2024 and 2023. See 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;&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;Design Segment&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 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; 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;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 condensed consolidated balance sheets. The design segment had contract assets of $&lt;span id="xdx_907_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zo5cF2uwnX84" title="Contract assets"&gt;1,240,000&lt;/span&gt;, $&lt;span id="xdx_90B_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zifK8aj4lNkb" title="Contract assets"&gt;976,000&lt;/span&gt; and $&lt;span id="xdx_902_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zzzIVjb3tkyi" title="Contract assets"&gt;609,000&lt;/span&gt;
at March 31, 2024, September 30, 2023 and September 30, 2022, 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 condensed
consolidated balance sheets. The design segment had contract liabilities of $&lt;span id="xdx_90B_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zooGdOk14xYh" title="Contract liabilities"&gt;229,000&lt;/span&gt;, $&lt;span id="xdx_900_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_z4kurGwELD91" title="Contract liabilities"&gt;297,000&lt;/span&gt;, and $&lt;span id="xdx_905_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_z8IvZwN0P2fb" title="Contract liabilities"&gt;439,000&lt;/span&gt; at March 31, 2024, September
30, 2023 and September 30, 2022, respectively.&lt;/p&gt;

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

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    <us-gaap:ContractWithCustomerLiability
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    <us-gaap:ContractWithCustomerLiability
      contextRef="AsOf2023-09-30_custom_OEMDistributionMember"
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      id="Fact000523"
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    <us-gaap:ContractWithCustomerLiability
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      id="Fact000525"
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    <us-gaap:ContractWithCustomerLiability
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      id="Fact000527"
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    <us-gaap:ContractWithCustomerLiability
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    <us-gaap:ContractWithCustomerLiability
      contextRef="AsOf2022-09-30_custom_DiscontinuedRetailDistributionMember"
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    <us-gaap:ContractWithCustomerAssetNet
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      id="Fact000540"
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    <us-gaap:ContractWithCustomerAssetNet
      contextRef="AsOf2023-09-30_custom_DesignSegmentMember"
      decimals="0"
      id="Fact000542"
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    <us-gaap:ContractWithCustomerAssetNet
      contextRef="AsOf2022-09-30_custom_DesignSegmentMember"
      decimals="0"
      id="Fact000544"
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    <us-gaap:ContractWithCustomerLiability
      contextRef="AsOf2024-03-31_custom_DesignSegmentMember"
      decimals="0"
      id="Fact000546"
      unitRef="USD">229000</us-gaap:ContractWithCustomerLiability>
    <us-gaap:ContractWithCustomerLiability
      contextRef="AsOf2023-09-30_custom_DesignSegmentMember"
      decimals="0"
      id="Fact000548"
      unitRef="USD">297000</us-gaap:ContractWithCustomerLiability>
    <us-gaap:ContractWithCustomerLiability
      contextRef="AsOf2022-09-30_custom_DesignSegmentMember"
      decimals="0"
      id="Fact000550"
      unitRef="USD">439000</us-gaap:ContractWithCustomerLiability>
    <us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy contextRef="From2023-10-01to2024-03-31" id="Fact000552">&lt;p id="xdx_843_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_zV72zR67iwg5" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span id="xdx_865_zCcwRsaYAU63"&gt;Goodwill&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;The Company reviews goodwill
for impairment at least annually, or more often if triggering events occur. The Company has two reporting units with goodwill (the IPS
and Kablooe operating segments) 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 assessment 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 value, no impairment charge is recognized. If the fair value of the reporting
unit is less than its carrying value, 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. Management evaluated and concluded that there were &lt;span id="xdx_901_eus-gaap--GoodwillAndIntangibleAssetImpairment_do_c20231001__20240331_zeB2OO2n7QQb" title="Impairment of goodwill"&gt;no&lt;/span&gt; indications goodwill was impaired at March 31,
2024.&lt;/p&gt;

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

</us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy>
    <us-gaap:GoodwillAndIntangibleAssetImpairment
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact000554"
      unitRef="USD">0</us-gaap:GoodwillAndIntangibleAssetImpairment>
    <us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy contextRef="From2023-10-01to2024-03-31" id="Fact000556">&lt;p id="xdx_841_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zz1oBa3JuTy5" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span id="xdx_867_zwP2CmaheGLb"&gt;Intangible Assets&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;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
and 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 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 &lt;span id="xdx_907_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_do_c20231001__20240331_zNFZ63g2kPTh" title="Impairments of intangible assets"&gt;no&lt;/span&gt; indications of impairments of intangible assets at March 31, 2024.&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:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy>
    <us-gaap:ImpairmentOfIntangibleAssetsExcludingGoodwill
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact000558"
      unitRef="USD">0</us-gaap:ImpairmentOfIntangibleAssetsExcludingGoodwill>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000566">&lt;p id="xdx_84F_eus-gaap--IncomeTaxPolicyTextBlock_zRUVY4mLWPg3" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span id="xdx_86D_ztKIl6cRyPQ7"&gt;Income Taxes&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;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 March 31, 2024, there was no change to our assessment that a full valuation allowance was required against all net deferred
tax assets as it is not probable that such deferred tax assets will be realized. 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.&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:FairValueMeasurementPolicyPolicyTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000568">&lt;p id="xdx_841_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zN0TnQUdS6M" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86C_zJyfmTpdtVfa"&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; 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;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-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&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-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&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-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&#160;&lt;/p&gt;

</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
    <us-gaap:LesseeLeasesPolicyTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000570">&lt;p id="xdx_846_eus-gaap--LesseeLeasesPolicyTextBlock_zQcsIesJ6h65" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span id="xdx_863_zBCx5JJsKlje"&gt;Leases&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;Lease assets and liabilities
are recognized at the lease 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 on the condensed consolidated balance sheets. The current and long-term
portions of operating lease liabilities are shown separately as such on the condensed consolidated balance sheets.&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:LesseeLeasesPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000572">&lt;p id="xdx_845_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zQzY6tvWPsI2" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&lt;span id="xdx_86A_z2Q1T5LTcwMf"&gt;Recent Accounting Pronouncements&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;In November 2023, the Financial
Accounting Standards Board (&#x201c;FASB&#x201d;) issued Accounting Standards Update (&#x201c;ASU&#x201d;) 2023-07, &#x201c;Segment Reporting
(Topic 280): Improvements to Reportable Segment Disclosures,&#x201d; which requires expanded segment reporting and is effective for the
Company for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The Company is currently evaluating
the effects of this pronouncement on its condensed 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 adopted this guidance in the first quarter of fiscal 2024 with no material
impact on its condensed consolidated financial statements.&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:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000578">&lt;p id="xdx_804_eus-gaap--DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock_zo2F2ltx0cvb" 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;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="width: 10%"&gt;&lt;b&gt;NOTE 3&lt;/b&gt;&lt;/td&gt;
  &lt;td style="width: 90%"&gt;&lt;b&gt;&lt;span id="xdx_82F_zwVXlbXqjtO4"&gt;DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&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;Considering the recurring
losses incurred by the retail segment, in July 2023, the Company decided to cease operations of its retail distribution segment (&#x201c;Retail
Exit&#x201d;). The primary assets of the retail segment are inventory and accounts receivable. The Company expects to sell, liquidate,
or otherwise dispose of remaining retail inventory by June 30, 2024, and to collect remaining retail accounts receivable by the end of
Fiscal 2024. After this time, we expect to have no further significant continuing involvement with the retail distribution segment. The
Retail Exit is considered a strategic shift that will have a significant impact on the Company&#x2019;s operations and financial results.
The inventory of the retail segment meets the criteria to be considered &#x201c;held-for-sale&#x201d; in accordance with ASC 205-20, &#x201c;Discontinued
Operations.&#x201d; Accordingly, the retail inventory is classified on our condensed consolidated balance sheets as &#x201c;discontinued
assets held for sale&#x201d; at March 31, 2024 and September 30, 2023, and the results of operations for the retail segment have been classified
as &#x201c;Discontinued Operations&#x201d; on the condensed consolidated statements of operations for the three and six months ended March
31, 2024 and 2023. The condensed consolidated balance sheets and results of operations for comparable prior periods have been reclassified
to conform to this presentation in accordance with the accounting guidance.&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 total amount related
to the discontinued retail segment included in Due to Forward China on the condensed consolidated balance sheets was approximately $&lt;span id="xdx_90C_ecustom--DueToAffiliateCurrent1_iI_pp0p0_c20240331__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailSegmentMember_zfa19mKyqBh1" title="Due to Forward China"&gt;698,000&lt;/span&gt;
and $&lt;span id="xdx_902_ecustom--DueToAffiliateCurrent1_iI_pp0p0_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--DiscontinuedRetailSegmentMember_zPEqkVNcEWL9"&gt;1,002,000&lt;/span&gt; at March 31, 2024 and September 30, 2023, 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;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"&gt;The following table presents the major classes
of the &#x201c;Income / loss from discontinued operations, net of tax&#x201d; in our condensed consolidated statements of operations.&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zUA33aOD3UVj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE (Details - Condensed consolidated statements of operations)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8BF_zPZOMyZ7IBRh" style="display: none"&gt;Schedule of discontinued operations&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20240101__20240331_zSpLdUQwad5k" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49F_20230101__20230331_zhv22osNqjB9" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_490_20231001__20240331_zduHpi9M7P64" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_490_20221001__20230331_znGJ5tUF37k4" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Three Months Ended &lt;br/&gt;
March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Six Months Ended &lt;br/&gt;
March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_maDGIDOz9Zj_zGV1In37zh05" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 40%; font-size: 10pt; text-align: left"&gt;Revenues, net&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;92,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;919,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;757,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;1,976,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_msDGIDOz9Zj_zBkNXlJjwkuk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Cost of sales&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(2,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;1,332,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;468,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;2,436,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss_iT_mtDGIDOz9Zj_maDOGLFzb58_z8mc00pf92Ob" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-indent: 10pt; font-size: 10pt; text-align: left"&gt;Gross profit&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;94,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(413,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;289,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(460,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses_iN_di_maDOGLFzb58_zOyaMDhAAmnj" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Sales and marketing expenses&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;78,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;323,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;223,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;602,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_msDOGLFzb58_z2ycT5FEWyz3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;General and administrative expenses&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;23,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;16,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;46,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;29,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; 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="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax_iT_pp0p0_mtDOGLFzb58_maILFDOzhyb_zdBgklNZdcW7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5pt; font-size: 10pt; text-align: left; text-indent: -5pt"&gt;(Loss) / income from discontinued operations before income taxes&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(7,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(752,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;20,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(1,091,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax_d0_msILFDOzhyb_znhJTBf3ek9h" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Provision for income taxes&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity_iT_pp0p0_mtILFDOzhyb_z4sjotOz6p7b" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;(Loss) / income from discontinued operations&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(7,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(752,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;20,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(1,091,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&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;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;At March 31, 2024 and September
30, 2023, discontinued assets held for sale of $&lt;span id="xdx_908_ecustom--DiscontinuedAssetsHeldForSale_iI_pp0p0_c20240331_zM7Bhk520Ye1" title="Discontinued assets held for sale"&gt;0&lt;/span&gt; and $&lt;span id="xdx_90E_ecustom--DiscontinuedAssetsHeldForSale_iI_pp0p0_c20230930_zVJ2Q63EhETg" title="Discontinued assets held for sale"&gt;508,000&lt;/span&gt;, respectively, consist of the net inventory of the retail segment. These
numbers include an allowance of $&lt;span id="xdx_907_eus-gaap--DiscontinuedOperationTaxEffectOfDiscontinuedOperation_pp0p0_c20231001__20240331_zpnWwtPTY31b" title="Discontinued operation allowance"&gt;262,000&lt;/span&gt; and $&lt;span id="xdx_90B_eus-gaap--DiscontinuedOperationTaxEffectOfDiscontinuedOperation_pp0p0_c20221001__20230930_zL6hGHaY7NHh" title="Discontinued operation allowance"&gt;1,464,000&lt;/span&gt;, respectively to reduce excess or otherwise unsellable inventory to its estimated
net realizable 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;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;There was no depreciation,
amortization, investing or financing cash flow activities, or other significant noncash operating cash flow activities for the retail
segment in the three and six months ended March 31, 2024 or 2023.&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:DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock>
    <ford:DueToAffiliateCurrent1
      contextRef="AsOf2024-03-31_custom_DiscontinuedRetailSegmentMember"
      decimals="0"
      id="Fact000580"
      unitRef="USD">698000</ford:DueToAffiliateCurrent1>
    <ford:DueToAffiliateCurrent1
      contextRef="AsOf2023-09-30_custom_DiscontinuedRetailSegmentMember"
      decimals="0"
      id="Fact000581"
      unitRef="USD">1002000</ford:DueToAffiliateCurrent1>
    <us-gaap:ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000583">&lt;table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zUA33aOD3UVj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE (Details - Condensed consolidated statements of operations)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8BF_zPZOMyZ7IBRh" style="display: none"&gt;Schedule of discontinued operations&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20240101__20240331_zSpLdUQwad5k" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49F_20230101__20230331_zhv22osNqjB9" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_490_20231001__20240331_zduHpi9M7P64" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_490_20221001__20230331_znGJ5tUF37k4" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Three Months Ended &lt;br/&gt;
March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Six Months Ended &lt;br/&gt;
March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_maDGIDOz9Zj_zGV1In37zh05" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 40%; font-size: 10pt; text-align: left"&gt;Revenues, net&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;92,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;919,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;757,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;1,976,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_msDGIDOz9Zj_zBkNXlJjwkuk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Cost of sales&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(2,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;1,332,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;468,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;2,436,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss_iT_mtDGIDOz9Zj_maDOGLFzb58_z8mc00pf92Ob" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-indent: 10pt; font-size: 10pt; text-align: left"&gt;Gross profit&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;94,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(413,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;289,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(460,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses_iN_di_maDOGLFzb58_zOyaMDhAAmnj" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Sales and marketing expenses&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;78,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;323,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;223,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;602,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_msDOGLFzb58_z2ycT5FEWyz3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;General and administrative expenses&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;23,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;16,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;46,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;29,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; 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="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax_iT_pp0p0_mtDOGLFzb58_maILFDOzhyb_zdBgklNZdcW7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5pt; font-size: 10pt; text-align: left; text-indent: -5pt"&gt;(Loss) / income from discontinued operations before income taxes&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(7,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(752,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;20,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(1,091,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax_d0_msILFDOzhyb_znhJTBf3ek9h" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Provision for income taxes&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity_iT_pp0p0_mtILFDOzhyb_z4sjotOz6p7b" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;(Loss) / income from discontinued operations&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(7,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(752,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;20,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(1,091,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock>
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      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact000585"
      unitRef="USD">92000</us-gaap:DisposalGroupIncludingDiscontinuedOperationRevenue>
    <us-gaap:DisposalGroupIncludingDiscontinuedOperationRevenue
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact000586"
      unitRef="USD">919000</us-gaap:DisposalGroupIncludingDiscontinuedOperationRevenue>
    <us-gaap:DisposalGroupIncludingDiscontinuedOperationRevenue
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact000587"
      unitRef="USD">757000</us-gaap:DisposalGroupIncludingDiscontinuedOperationRevenue>
    <us-gaap:DisposalGroupIncludingDiscontinuedOperationRevenue
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact000588"
      unitRef="USD">1976000</us-gaap:DisposalGroupIncludingDiscontinuedOperationRevenue>
    <us-gaap:DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact000590"
      unitRef="USD">-2000</us-gaap:DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold>
    <us-gaap:DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact000591"
      unitRef="USD">1332000</us-gaap:DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold>
    <us-gaap:DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact000592"
      unitRef="USD">468000</us-gaap:DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold>
    <us-gaap:DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact000593"
      unitRef="USD">2436000</us-gaap:DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold>
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      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact000595"
      unitRef="USD">94000</us-gaap:DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss>
    <us-gaap:DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact000596"
      unitRef="USD">-413000</us-gaap:DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss>
    <us-gaap:DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact000597"
      unitRef="USD">289000</us-gaap:DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss>
    <us-gaap:DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact000598"
      unitRef="USD">-460000</us-gaap:DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss>
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      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact000600"
      unitRef="USD">-78000</ford:DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses>
    <ford:DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact000601"
      unitRef="USD">-323000</ford:DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses>
    <ford:DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact000602"
      unitRef="USD">-223000</ford:DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses>
    <ford:DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact000603"
      unitRef="USD">-602000</ford:DisposalGroupIncludingDiscontinuedOperationSalesAndMarketingExpenses>
    <us-gaap:DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact000605"
      unitRef="USD">23000</us-gaap:DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense>
    <us-gaap:DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact000606"
      unitRef="USD">16000</us-gaap:DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense>
    <us-gaap:DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact000607"
      unitRef="USD">46000</us-gaap:DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense>
    <us-gaap:DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact000608"
      unitRef="USD">29000</us-gaap:DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense>
    <us-gaap:DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact000610"
      unitRef="USD">-7000</us-gaap:DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax>
    <us-gaap:DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact000611"
      unitRef="USD">-752000</us-gaap:DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax>
    <us-gaap:DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact000612"
      unitRef="USD">20000</us-gaap:DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax>
    <us-gaap:DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax
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    <us-gaap:DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact000618"
      unitRef="USD">0</us-gaap:DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax>
    <us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact000620"
      unitRef="USD">-7000</us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity>
    <us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity
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    <ford:DiscontinuedAssetsHeldForSale
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      decimals="0"
      id="Fact000627"
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      decimals="0"
      id="Fact000629"
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      contextRef="From2022-10-012023-09-30"
      decimals="0"
      id="Fact000631"
      unitRef="USD">1464000</us-gaap:DiscontinuedOperationTaxEffectOfDiscontinuedOperation>
    <us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000637">&lt;p id="xdx_80A_eus-gaap--GoodwillAndIntangibleAssetsDisclosureTextBlock_zHjyQNcjj748" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 9pt"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; width: 10%"&gt;&lt;b&gt;NOTE 4&lt;/b&gt;&lt;/td&gt;
  &lt;td style="text-align: justify; width: 90%"&gt;&lt;b&gt;&lt;span id="xdx_821_zYtjCHzzIelh"&gt;INTANGIBLE ASSETS AND GOODWILL&lt;/span&gt;&lt;/b&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;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:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_z8aCZh1qSZS6" 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"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8B4_zoE2TK35cWll" style="display: none"&gt;Schedule of intangible
assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 9pt"&gt;March
    31, 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 9pt"&gt;September
    30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 9pt"&gt;Trademarks&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 9pt"&gt;Customer
    Relationships&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 9pt"&gt;Total
    Intangible Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 9pt"&gt;Trademarks&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 9pt"&gt;Customer
    Relationships&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 9pt"&gt;Total
    Intangible Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&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="width: 22%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;Gross carrying amount&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zaZIOi4c7rs" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;585,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zqmfQODe1uRe" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;1,390,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20240331_zYmETPTeZv3d" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;1,975,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_za0fuabhvwC8" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;585,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zyhI1Delxrtb" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;1,390,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20230930_zmDCBzfGqFrj" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;1,975,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;Less accumulated amortization&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zTh0FTqWkHJl" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"&gt;&lt;span style="font-size: 9pt"&gt;(223,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zUIoxopZbBMe" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"&gt;&lt;span style="font-size: 9pt"&gt;(966,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20240331_zBgRPc0SB8P4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"&gt;&lt;span style="font-size: 9pt"&gt;(1,189,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zXigATrdTVI2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"&gt;&lt;span style="font-size: 9pt"&gt;(203,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zMhRg3825r05" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"&gt;&lt;span style="font-size: 9pt"&gt;(879,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20230930_zF8e3DcAlED" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"&gt;&lt;span style="font-size: 9pt"&gt;(1,082,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;)&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="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 9pt"&gt;Net carrying amount&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zbkUQSNTQGbf" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;362,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zdsyLFOiFNDj" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;424,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20240331_zbHCVGrWmXLe" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;786,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zjrSushmOfWg" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;382,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zasboUiIHKOl" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;511,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20230930_zkXL5dCaOash" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;893,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&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;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 resulted from 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 &lt;span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zLXh2fy5Osw1" title="Expected useful lives"&gt;15&lt;/span&gt;
years for the trademarks and &lt;span id="xdx_906_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtYxH_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_z4aLgKVZNxC7" title="Expected useful lives::XDX::P8Y"&gt;eight&lt;/span&gt;
years for the customer relationships. Amortization expense related to intangible assets was $&lt;span id="xdx_903_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20240101__20240331_zsDhezVS45ca" title="Amortization expense related to intangible assets"&gt;&lt;span id="xdx_90E_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20230101__20230331_zjw5EEQkXpl" title="Amortization expense related to intangible assets"&gt;53,000&lt;/span&gt;&lt;/span&gt;
for the three months ended March 31, 2024 and 2023, and $&lt;span id="xdx_90C_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20231001__20240331_ztFpCNFaKe55" title="Amortization expense related to intangible assets"&gt;&lt;span id="xdx_907_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20221001__20230331_zNvZo9mQXfdi" title="Amortization expense related to intangible assets"&gt;106,000&lt;/span&gt;&lt;/span&gt;
for the six months ended March 31, 2024 and 2023, which is included in general and administrative expenses on the condensed
consolidated statements of operations.&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;At March 31, 2024, estimated
amortization expense for the Company&#x2019;s intangible assets is as follows:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zIcKwFFOaS9j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B6_zHfLI8V3QWE5" style="display: none"&gt;Schedule of estimated amortization expense&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20240331_zwfD93PvfIDe" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_zAQfiIYVBjlc" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 64%; font-size: 10pt; text-align: left"&gt;Remainder of Fiscal 2024&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 4%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 2%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 26%; font-size: 10pt; text-align: right"&gt;106,000&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Fiscal 2025&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;213,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Fiscal 2026&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;121,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Fiscal 2027&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;82,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Fiscal 2028&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;78,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_z4jgWF11SZFg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Fiscal 2029&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;39,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;147,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;786,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; 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; background-color: white"&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; background-color: white"&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; background-color: white"&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; background-color: white"&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; text-align: justify; text-indent: 0.25in; background-color: white"&gt;&#160;&lt;/p&gt;

</us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock>
    <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000639">&lt;table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_z8aCZh1qSZS6" 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"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8B4_zoE2TK35cWll" style="display: none"&gt;Schedule of intangible
assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 9pt"&gt;March
    31, 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 9pt"&gt;September
    30, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 9pt"&gt;Trademarks&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 9pt"&gt;Customer
    Relationships&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 9pt"&gt;Total
    Intangible Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 9pt"&gt;Trademarks&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 9pt"&gt;Customer
    Relationships&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;&lt;span style="font-size: 9pt"&gt;Total
    Intangible Assets&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&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="width: 22%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;Gross carrying amount&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zaZIOi4c7rs" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;585,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zqmfQODe1uRe" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;1,390,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20240331_zYmETPTeZv3d" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;1,975,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_za0fuabhvwC8" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;585,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zyhI1Delxrtb" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;1,390,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_pp0p0_c20230930_zmDCBzfGqFrj" style="width: 9%; font-size: 10pt; text-align: right" title="Gross carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;1,975,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;Less accumulated amortization&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zTh0FTqWkHJl" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"&gt;&lt;span style="font-size: 9pt"&gt;(223,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zUIoxopZbBMe" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"&gt;&lt;span style="font-size: 9pt"&gt;(966,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20240331_zBgRPc0SB8P4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"&gt;&lt;span style="font-size: 9pt"&gt;(1,189,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zXigATrdTVI2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"&gt;&lt;span style="font-size: 9pt"&gt;(203,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zMhRg3825r05" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"&gt;&lt;span style="font-size: 9pt"&gt;(879,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_pp0p0_c20230930_zF8e3DcAlED" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Less accumulated amortization"&gt;&lt;span style="font-size: 9pt"&gt;(1,082,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;)&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="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 9pt"&gt;Net carrying amount&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zbkUQSNTQGbf" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;362,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20240331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zdsyLFOiFNDj" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;424,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20240331_zbHCVGrWmXLe" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;786,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zjrSushmOfWg" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;382,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20230930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zasboUiIHKOl" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;511,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsNet_pp0p0_c20230930_zkXL5dCaOash" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Net carrying amount"&gt;&lt;span style="font-size: 9pt"&gt;893,000&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&lt;span style="font-size: 9pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2024-03-31_us-gaap_TrademarksMember"
      decimals="0"
      id="Fact000641"
      unitRef="USD">585000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2024-03-31_us-gaap_CustomerRelationshipsMember"
      decimals="0"
      id="Fact000643"
      unitRef="USD">1390000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact000645"
      unitRef="USD">1975000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2023-09-30_us-gaap_TrademarksMember"
      decimals="0"
      id="Fact000647"
      unitRef="USD">585000</us-gaap:FiniteLivedIntangibleAssetsGross>
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      contextRef="AsOf2023-09-30_us-gaap_CustomerRelationshipsMember"
      decimals="0"
      id="Fact000649"
      unitRef="USD">1390000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsGross
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact000651"
      unitRef="USD">1975000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2024-03-31_us-gaap_TrademarksMember"
      decimals="0"
      id="Fact000653"
      unitRef="USD">-223000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
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      contextRef="AsOf2024-03-31_us-gaap_CustomerRelationshipsMember"
      decimals="0"
      id="Fact000655"
      unitRef="USD">-966000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact000657"
      unitRef="USD">-1189000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2023-09-30_us-gaap_TrademarksMember"
      decimals="0"
      id="Fact000659"
      unitRef="USD">-203000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2023-09-30_us-gaap_CustomerRelationshipsMember"
      decimals="0"
      id="Fact000661"
      unitRef="USD">-879000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact000663"
      unitRef="USD">-1082000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2024-03-31_us-gaap_TrademarksMember"
      decimals="0"
      id="Fact000665"
      unitRef="USD">362000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2024-03-31_us-gaap_CustomerRelationshipsMember"
      decimals="0"
      id="Fact000667"
      unitRef="USD">424000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact000669"
      unitRef="USD">786000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2023-09-30_us-gaap_TrademarksMember"
      decimals="0"
      id="Fact000671"
      unitRef="USD">382000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2023-09-30_us-gaap_CustomerRelationshipsMember"
      decimals="0"
      id="Fact000673"
      unitRef="USD">511000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact000675"
      unitRef="USD">893000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife
      contextRef="AsOf2024-03-31_us-gaap_TrademarksMember"
      id="Fact000677">P15Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:AmortizationOfIntangibleAssets
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      decimals="0"
      id="Fact000681"
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      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact000683"
      unitRef="USD">53000</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact000685"
      unitRef="USD">106000</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact000687"
      unitRef="USD">106000</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000689">&lt;table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zIcKwFFOaS9j" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B6_zHfLI8V3QWE5" style="display: none"&gt;Schedule of estimated amortization expense&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20240331_zwfD93PvfIDe" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_zAQfiIYVBjlc" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 64%; font-size: 10pt; text-align: left"&gt;Remainder of Fiscal 2024&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 4%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 2%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 26%; font-size: 10pt; text-align: right"&gt;106,000&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Fiscal 2025&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;213,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Fiscal 2026&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;121,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Fiscal 2027&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;82,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Fiscal 2028&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;78,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_z4jgWF11SZFg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Fiscal 2029&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;39,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;147,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;786,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact000691"
      unitRef="USD">106000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact000693"
      unitRef="USD">213000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact000695"
      unitRef="USD">121000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact000697"
      unitRef="USD">82000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact000699"
      unitRef="USD">78000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact000701"
      unitRef="USD">39000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact000703"
      unitRef="USD">147000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact000705"
      unitRef="USD">786000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FairValueDisclosuresTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000707">&lt;p id="xdx_806_eus-gaap--FairValueDisclosuresTextBlock_zesGdE07sNbi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; width: 10%"&gt;NOTE 5&lt;/td&gt;
  &lt;td style="text-align: justify; width: 90%"&gt;&lt;span id="xdx_828_zKcnuAxLri2a"&gt;FAIR VALUE MEASUREMENTS&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; background-color: white"&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; background-color: white"&gt;The
acquisition of Kablooe provides annual contingent earnout payments based on their results of operations through August 2025. The fair
value of the earnout liability is measured on a recurring basis at each reporting date using a Black-Scholes valuation model with inputs
categorized within level three of the fair value hierarchy. During the three and six months ended December 31, 2022, the Company reduced
this liability from $70,000 to $30,000 based on changes to the expected likelihood of Kablooe reaching the specified earnings targets.
In September 2023, the Company further reduced this liability from $30,000 to $0 due to the low likelihood of Kablooe reaching the specified
earnings target. The fair value of this earnout liability remained $&lt;span id="xdx_90C_ecustom--FairValueEarnoutLiability_iI_c20240331_zbS8c6dBRdIf" title="Fair value earnout liability"&gt;0&lt;/span&gt; at March 31, 2024. The resulting gains have been recorded as a component
of other income on the condensed 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; background-color: white"&gt;&#160;&lt;/p&gt;











</us-gaap:FairValueDisclosuresTextBlock>
    <ford:FairValueEarnoutLiability
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact000709"
      unitRef="USD">0</ford:FairValueEarnoutLiability>
    <us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000715">&lt;p id="xdx_80B_eus-gaap--SegmentReportingDisclosureTextBlock_zmyquspbRX2j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 9pt"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; width: 10%"&gt;&lt;b&gt;NOTE 6&lt;/b&gt;&lt;/td&gt;
  &lt;td style="text-align: justify; width: 90%"&gt;&lt;b&gt;&lt;span id="xdx_82F_zr29YZBkYhMk"&gt;SEGMENTS AND CONCENTRATIONS&lt;/span&gt;&lt;/b&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;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;As a result of discontinuing
the retail segment (see Note 3), the Company now has two reportable segments: OEM distribution and design. The results of the retail segment
are classified as discontinued operations as discussed in Note 3. Segment information presented herein excludes the results of the retail
segment for all periods presented.&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.
For our OEM distribution segment, we exclude general and administrative and general corporate expenses from its 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;&#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:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_z9dEJnzlh2z7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details - Operations)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 10pt; font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B1_zXdjxmgcjakj" style="display: none"&gt;Schedule of segment and
related reconciliations&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Three Months Ended &lt;br/&gt;
March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Six Months Ended &lt;br/&gt;
March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;Revenues:&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; 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="padding-left: 10pt; width: 40%; font-size: 10pt; text-align: left"&gt;OEM distribution&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zkUE5A3DXqSe" style="width: 11%; font-size: 10pt; text-align: right"&gt;2,759,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zFRkLz7pqUeg" style="width: 11%; font-size: 10pt; text-align: right"&gt;4,057,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zwo3lfkMyvZj" style="width: 11%; font-size: 10pt; text-align: right"&gt;4,769,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zzcZs29Hyn69" style="width: 11%; font-size: 10pt; text-align: right"&gt;8,434,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; 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; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Design&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zkTFvgY0RtS" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;5,071,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zuEFWRWLxtec" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;5,682,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_z2pulk4sJ3I7" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;10,213,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zmMmEJAgc696" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;11,057,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; 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="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Total segment revenues&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z4mQxZIHt6Y7" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Revenues"&gt;7,830,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zartkOGGqrg1" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;9,739,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zWdSpQtLFGB2" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;14,982,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsd4gIYzoSte" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;19,491,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; 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="font-size: 10pt; text-align: left"&gt;Operating income/(loss):&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; 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="padding-left: 10pt; font-size: 10pt; text-align: left"&gt;OEM distribution&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zHhgArkWu2Fb" style="font-size: 10pt; text-align: right" title="Segment operating income/(loss)"&gt;113,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zHHf77yoJnAh" style="font-size: 10pt; text-align: right"&gt;28,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zHnUQ3tXClrd" style="font-size: 10pt; text-align: right"&gt;154,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zw9dk87z2BO6" style="font-size: 10pt; text-align: right"&gt;140,000&lt;/td&gt;&lt;td style="font-size: 10pt; 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; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Design&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zb9gnGrBeMy8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(57,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zFwLTjM5feAl" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;531,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zQxREHkNRUG4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;209,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zNPsUfq74vwl" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;964,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total segment operating income&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zbOls9RPu836" style="font-size: 10pt; text-align: right"&gt;56,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zyrq9b2vtKv9" style="font-size: 10pt; text-align: right"&gt;559,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zvZtzNTqkxh2" style="font-size: 10pt; text-align: right"&gt;363,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zdgGjRJEJCo9" style="font-size: 10pt; text-align: right"&gt;1,104,000&lt;/td&gt;&lt;td style="font-size: 10pt; 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; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;General corporate expenses&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--GeneralCorporateExpenses_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zPPgKRwKEvse" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="General corporate expenses"&gt;(596,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--GeneralCorporateExpenses_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zMjwdvYsFzG6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="General corporate expenses"&gt;(651,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--GeneralCorporateExpenses_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zF4y0qhNsF35" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="General corporate expenses"&gt;(1,283,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--GeneralCorporateExpenses_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zVIw9Ynfxkrh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="General corporate expenses"&gt;(1,324,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5pt; font-size: 10pt; text-align: left; text-indent: -5pt"&gt;Operating loss from continuing operations before income taxes&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--OperatingIncomeLoss_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zu4qCqMut6Bl" style="font-size: 10pt; text-align: right" title="Operating loss"&gt;(540,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--OperatingIncomeLoss_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zUowytPkKldh" style="font-size: 10pt; text-align: right"&gt;(92,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--OperatingIncomeLoss_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z29uraogd69i" style="font-size: 10pt; text-align: right"&gt;(920,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--OperatingIncomeLoss_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zqhDem9quSQd" style="font-size: 10pt; text-align: right"&gt;(220,000&lt;/td&gt;&lt;td style="font-size: 10pt; 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; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Other expense/(income), net&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--OtherExpenseIncomeNet_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zG3rAykGYvi1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other expense/(income), net"&gt;6,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--OtherExpenseIncomeNet_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zBDgoSkfPGpf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other expense/(income), net"&gt;27,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--OtherExpenseIncomeNet_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z7xkDzBJ7RS4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other expense/(income), net"&gt;7,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--OtherExpenseIncomeNet_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z1iHhowYozO1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other expense/(income), net"&gt;(10,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Loss from continuing operations before income taxes&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zZ1OMoTyNLOc" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Loss from continuing operations before income taxes"&gt;(546,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zm0obTHrnZN3" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Loss from continuing operations before income taxes"&gt;(119,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zYlakZ0tF334" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Loss from continuing operations before income taxes"&gt;(927,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zOglRteA6H31" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Loss from continuing operations before income taxes"&gt;(210,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; 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="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; 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="font-size: 10pt; text-align: left"&gt;Depreciation and amortization:&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; 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; font-size: 10pt; text-align: left"&gt;OEM distribution&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DepreciationAndAmortization_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_z04krmemNszg" style="font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;2,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DepreciationAndAmortization_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zwcRHtvbjwvj" style="font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;1,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DepreciationAndAmortization_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zmT8fHOgUWea" style="font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;3,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DepreciationAndAmortization_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zcXHZoXINIB7" style="font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;2,000&lt;/td&gt;&lt;td style="font-size: 10pt; 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; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Design&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DepreciationAndAmortization_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zYSfDWHZuEWk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;83,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DepreciationAndAmortization_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zDmJX82553s1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;78,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DepreciationAndAmortization_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zhhrEEqUZs4g" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;163,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--DepreciationAndAmortization_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zctNC1kxEXla" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;154,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; 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="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Total depreciation and amortization&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DepreciationAndAmortization_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsPplYNgKYn" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;85,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DepreciationAndAmortization_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zePWFxIiaWuh" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;79,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DepreciationAndAmortization_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zSTiuutADL8i" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;166,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DepreciationAndAmortization_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z2x1xU1uNSsg" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;156,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; 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;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" id="xdx_88C_ecustom--ScheduleOfSegmentReportingInformationBySegment1TextBlock_zCVI4sw9lzE4" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details - Segment assets)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8B4_zmnUueEzidyi" style="display: none"&gt;Schedule of segment assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;March 31, &lt;br/&gt;
2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;September 30, &lt;br/&gt;
2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; 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="font-size: 10pt; text-align: left"&gt;Segment Assets:&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; 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="padding-left: 10pt; width: 46%; font-size: 10pt; text-align: left"&gt;OEM distribution&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_ecustom--TotalSegmentAssets_iI_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zO06eKG3ngt" style="width: 13%; font-size: 10pt; text-align: right" title="Total segment assets"&gt;2,587,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_ecustom--TotalSegmentAssets_iI_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_z8d8nKaC247c" style="width: 13%; font-size: 10pt; text-align: right" title="Total segment assets"&gt;2,478,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; 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; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Design&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--TotalSegmentAssets_iI_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zEAwm5KeF2d3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total segment assets"&gt;6,701,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--TotalSegmentAssets_iI_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zaG5bvUGu849" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total segment assets"&gt;6,721,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total segment assets&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--TotalSegmentAssets_iI_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zTIfdb2oeJT2" style="font-size: 10pt; text-align: right" title="Total segment assets"&gt;9,288,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--TotalSegmentAssets_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_ztWlyWh5yrhg" style="font-size: 10pt; text-align: right" title="Total segment assets"&gt;9,199,000&lt;/td&gt;&lt;td style="font-size: 10pt; 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="font-size: 10pt; text-align: left"&gt;General corporate assets&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--GeneralCorporateAssets_iI_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zxlTQdvqkfQ4" style="font-size: 10pt; text-align: right" title="General corporate assets"&gt;5,852,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--GeneralCorporateAssets_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zVXeFNaLfAli" style="font-size: 10pt; text-align: right" title="General corporate assets"&gt;6,924,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Discontinued assets held for sale&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_iI_pp0p0_d0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zKe5e0bSVnf" style="font-size: 10pt; text-align: right" title="Discontinued assets held for sale"&gt;&#x2013;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_iI_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_z6A8O66lHbOj" style="font-size: 10pt; text-align: right" title="Discontinued assets held for sale"&gt;508,000&lt;/td&gt;&lt;td style="font-size: 10pt; 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="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Other assets of discontinued retail segment&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--OtherAssetsOfDiscontinuedRetailSegment_iI_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_z51rs6oow7k3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other assets of discontinued retail segment"&gt;51,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--OtherAssetsOfDiscontinuedRetailSegment_iI_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zRGX4DziqdK3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other assets of discontinued retail segment"&gt;755,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; 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; font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Total assets&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Assets_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zZqbmE93Ac1h" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total assets"&gt;15,191,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Assets_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zPeaQRLrdWL1" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total assets"&gt;17,386,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; 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;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company had certain customers
in the OEM distribution segment whose individual percentage of the Company&#x2019;s consolidated revenues was 10% or greater. Revenues
from one customer or their affiliates or contract manufacturers represented &lt;span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zblGFm4E3Hu2" title="Concentration risk, percentage"&gt;&lt;span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20230101__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zPOrotbERgL" title="Concentration risk, percentage"&gt;13.9&lt;/span&gt;&lt;/span&gt;% of the Company&#x2019;s consolidated net revenues for
the three months ended March 31, 2024 and 2023. Revenues from one customer or their affiliates or contract manufacturers represented &lt;span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20231001__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zYlt6LZBBP05" title="Concentration risk, percentage"&gt;11.4&lt;/span&gt;%
of the Company&#x2019;s consolidated net revenues for the six months ended March 31, 2024 and revenues from two customers or their affiliates
or contract manufacturers represented &lt;span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20221001__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zfBvrZk212zg" title="Concentration risk, percentage"&gt;24.9&lt;/span&gt;% of the Company&#x2019;s consolidated net revenues for the six months ended March 31, 2023.&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;For the three and six months
ended March 31, 2024 and 2023, the Company had one customer in the design segment whose individual percentage of the Company&#x2019;s consolidated
revenues was 10% or greater. Revenues from this customer represented &lt;span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20240101__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zccphOIc0w9b" title="Concentration risk, percentage"&gt;27.6&lt;/span&gt;% and &lt;span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20230101__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zYExl9crsR79" title="Concentration risk, percentage"&gt;26.3&lt;/span&gt;% of the Company&#x2019;s consolidated net revenues
for the three months ended March 31, 2024 and 2023, respectively. Revenues from this customer represented &lt;span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20231001__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zSCv85daUvm9" title="Concentration risk, percentage"&gt;27.6&lt;/span&gt;% and &lt;span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20221001__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zBRAPvYqpwIk" title="Concentration risk, percentage"&gt;21.1&lt;/span&gt;% of the Company&#x2019;s
consolidated net revenues for the six months ended March 31, 2024 and 2023, 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 style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;At March 31, 2024 and September
30, 2023, the Company had customers in the OEM distribution segment whose accounts receivable balance accounted for 10% or more of the
Company&#x2019;s consolidated accounts receivable. One customer or its affiliate or contract manufacturer represented &lt;span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20231001__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_z6X63exeCtWe" title="Concentration risk, percentage"&gt;14&lt;/span&gt;% and &lt;span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_c20221001__20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zSx2ppO1ao96" title="Concentration risk, percentage"&gt;12.0&lt;/span&gt;% of
the Company&#x2019;s consolidated accounts receivable at March 31, 2024 and September 30, 2023, 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 style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;At March 31, 2024 and September
30, 2023, the Company had one customer in the design segment whose accounts receivable balance accounted for 10% or more of the Company&#x2019;s
consolidated accounts receivable. Accounts receivable from this customer represented &lt;span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20231001__20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zp51hCjDx723" title="Concentration risk, percentage"&gt;26.7&lt;/span&gt;% and &lt;span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20221001__20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignSegmentMember_zYjPAig6rLjg" title="Concentration risk, percentage"&gt;31.1&lt;/span&gt;%, respectively, of the Company&#x2019;s
consolidated accounts receivable at March 31, 2024 and September 30, 2023.&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 2023, the Company&#x2019;s
contract with one of its major diabetic customers in the OEM distribution segment expired. Due to increased pricing pressures, the Company
did not extend its contract with this customer. Revenue from this customer approximated &lt;span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_c20230101__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--MajorDiabeticCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zuTEhGCE01r3" title="Concentration risk, percentage"&gt;&lt;span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_c20221001__20230331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--MajorDiabeticCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionSegmentMember_zN9W9VCTifY9" title="Concentration risk, percentage"&gt;14.0&lt;/span&gt;&lt;/span&gt;% of our consolidated net revenues for the
three and six months ended March 31, 2023. The Company expects the loss of this customer to continue to cause a significant decline in
OEM distribution segment revenues in future periods.&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:SegmentReportingDisclosureTextBlock>
    <us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000717">&lt;table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_z9dEJnzlh2z7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details - Operations)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 10pt; font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B1_zXdjxmgcjakj" style="display: none"&gt;Schedule of segment and
related reconciliations&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Three Months Ended &lt;br/&gt;
March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Six Months Ended &lt;br/&gt;
March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;Revenues:&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; 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="padding-left: 10pt; width: 40%; font-size: 10pt; text-align: left"&gt;OEM distribution&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zkUE5A3DXqSe" style="width: 11%; font-size: 10pt; text-align: right"&gt;2,759,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zFRkLz7pqUeg" style="width: 11%; font-size: 10pt; text-align: right"&gt;4,057,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zwo3lfkMyvZj" style="width: 11%; font-size: 10pt; text-align: right"&gt;4,769,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zzcZs29Hyn69" style="width: 11%; font-size: 10pt; text-align: right"&gt;8,434,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; 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; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Design&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zkTFvgY0RtS" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;5,071,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zuEFWRWLxtec" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;5,682,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_z2pulk4sJ3I7" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;10,213,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zmMmEJAgc696" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;11,057,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; 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="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Total segment revenues&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z4mQxZIHt6Y7" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Revenues"&gt;7,830,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zartkOGGqrg1" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;9,739,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zWdSpQtLFGB2" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;14,982,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsd4gIYzoSte" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;19,491,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; 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="font-size: 10pt; text-align: left"&gt;Operating income/(loss):&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; 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="padding-left: 10pt; font-size: 10pt; text-align: left"&gt;OEM distribution&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zHhgArkWu2Fb" style="font-size: 10pt; text-align: right" title="Segment operating income/(loss)"&gt;113,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zHHf77yoJnAh" style="font-size: 10pt; text-align: right"&gt;28,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zHnUQ3tXClrd" style="font-size: 10pt; text-align: right"&gt;154,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zw9dk87z2BO6" style="font-size: 10pt; text-align: right"&gt;140,000&lt;/td&gt;&lt;td style="font-size: 10pt; 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; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Design&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zb9gnGrBeMy8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(57,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zFwLTjM5feAl" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;531,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zQxREHkNRUG4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;209,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zNPsUfq74vwl" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;964,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total segment operating income&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zbOls9RPu836" style="font-size: 10pt; text-align: right"&gt;56,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zyrq9b2vtKv9" style="font-size: 10pt; text-align: right"&gt;559,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zvZtzNTqkxh2" style="font-size: 10pt; text-align: right"&gt;363,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--SegmentOperatingIncomeLoss_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zdgGjRJEJCo9" style="font-size: 10pt; text-align: right"&gt;1,104,000&lt;/td&gt;&lt;td style="font-size: 10pt; 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; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;General corporate expenses&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--GeneralCorporateExpenses_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zPPgKRwKEvse" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="General corporate expenses"&gt;(596,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--GeneralCorporateExpenses_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zMjwdvYsFzG6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="General corporate expenses"&gt;(651,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--GeneralCorporateExpenses_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zF4y0qhNsF35" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="General corporate expenses"&gt;(1,283,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--GeneralCorporateExpenses_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zVIw9Ynfxkrh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="General corporate expenses"&gt;(1,324,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5pt; font-size: 10pt; text-align: left; text-indent: -5pt"&gt;Operating loss from continuing operations before income taxes&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--OperatingIncomeLoss_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zu4qCqMut6Bl" style="font-size: 10pt; text-align: right" title="Operating loss"&gt;(540,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--OperatingIncomeLoss_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zUowytPkKldh" style="font-size: 10pt; text-align: right"&gt;(92,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--OperatingIncomeLoss_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z29uraogd69i" style="font-size: 10pt; text-align: right"&gt;(920,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--OperatingIncomeLoss_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zqhDem9quSQd" style="font-size: 10pt; text-align: right"&gt;(220,000&lt;/td&gt;&lt;td style="font-size: 10pt; 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; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Other expense/(income), net&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--OtherExpenseIncomeNet_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zG3rAykGYvi1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other expense/(income), net"&gt;6,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--OtherExpenseIncomeNet_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zBDgoSkfPGpf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other expense/(income), net"&gt;27,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--OtherExpenseIncomeNet_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z7xkDzBJ7RS4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other expense/(income), net"&gt;7,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--OtherExpenseIncomeNet_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z1iHhowYozO1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other expense/(income), net"&gt;(10,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Loss from continuing operations before income taxes&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zZ1OMoTyNLOc" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Loss from continuing operations before income taxes"&gt;(546,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zm0obTHrnZN3" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Loss from continuing operations before income taxes"&gt;(119,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zYlakZ0tF334" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Loss from continuing operations before income taxes"&gt;(927,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zOglRteA6H31" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Loss from continuing operations before income taxes"&gt;(210,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; 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="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; 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="font-size: 10pt; text-align: left"&gt;Depreciation and amortization:&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; 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; font-size: 10pt; text-align: left"&gt;OEM distribution&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DepreciationAndAmortization_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_z04krmemNszg" style="font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;2,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DepreciationAndAmortization_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zwcRHtvbjwvj" style="font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;1,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DepreciationAndAmortization_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zmT8fHOgUWea" style="font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;3,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DepreciationAndAmortization_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zcXHZoXINIB7" style="font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;2,000&lt;/td&gt;&lt;td style="font-size: 10pt; 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; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Design&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DepreciationAndAmortization_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zYSfDWHZuEWk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;83,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DepreciationAndAmortization_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zDmJX82553s1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;78,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--DepreciationAndAmortization_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zhhrEEqUZs4g" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;163,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--DepreciationAndAmortization_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zctNC1kxEXla" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;154,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; 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="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Total depreciation and amortization&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DepreciationAndAmortization_pp0p0_c20240101__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsPplYNgKYn" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;85,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DepreciationAndAmortization_pp0p0_c20230101__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zePWFxIiaWuh" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;79,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--DepreciationAndAmortization_pp0p0_c20231001__20240331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zSTiuutADL8i" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;166,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DepreciationAndAmortization_pp0p0_c20221001__20230331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z2x1xU1uNSsg" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total depreciation and amortization"&gt;156,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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      contextRef="From2024-01-012024-03-31_us-gaap_OperatingSegmentsMember"
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      id="Fact000727"
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      id="Fact000732"
      unitRef="USD">113000</ford:SegmentOperatingIncomeLoss>
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      unitRef="USD">166000</us-gaap:DepreciationAndAmortization>
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      contextRef="From2022-10-012023-03-31_us-gaap_OperatingSegmentsMember"
      decimals="0"
      id="Fact000796"
      unitRef="USD">156000</us-gaap:DepreciationAndAmortization>
    <ford:ScheduleOfSegmentReportingInformationBySegment1TextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000798">&lt;table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--ScheduleOfSegmentReportingInformationBySegment1TextBlock_zCVI4sw9lzE4" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details - Segment assets)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8B4_zmnUueEzidyi" style="display: none"&gt;Schedule of segment assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;March 31, &lt;br/&gt;
2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;September 30, &lt;br/&gt;
2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; 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="font-size: 10pt; text-align: left"&gt;Segment Assets:&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; 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="padding-left: 10pt; width: 46%; font-size: 10pt; text-align: left"&gt;OEM distribution&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_ecustom--TotalSegmentAssets_iI_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zO06eKG3ngt" style="width: 13%; font-size: 10pt; text-align: right" title="Total segment assets"&gt;2,587,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_ecustom--TotalSegmentAssets_iI_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_z8d8nKaC247c" style="width: 13%; font-size: 10pt; text-align: right" title="Total segment assets"&gt;2,478,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; 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; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Design&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--TotalSegmentAssets_iI_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zEAwm5KeF2d3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total segment assets"&gt;6,701,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--TotalSegmentAssets_iI_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zaG5bvUGu849" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total segment assets"&gt;6,721,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total segment assets&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--TotalSegmentAssets_iI_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zTIfdb2oeJT2" style="font-size: 10pt; text-align: right" title="Total segment assets"&gt;9,288,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--TotalSegmentAssets_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_ztWlyWh5yrhg" style="font-size: 10pt; text-align: right" title="Total segment assets"&gt;9,199,000&lt;/td&gt;&lt;td style="font-size: 10pt; 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="font-size: 10pt; text-align: left"&gt;General corporate assets&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--GeneralCorporateAssets_iI_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zxlTQdvqkfQ4" style="font-size: 10pt; text-align: right" title="General corporate assets"&gt;5,852,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--GeneralCorporateAssets_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zVXeFNaLfAli" style="font-size: 10pt; text-align: right" title="General corporate assets"&gt;6,924,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Discontinued assets held for sale&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_iI_pp0p0_d0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zKe5e0bSVnf" style="font-size: 10pt; text-align: right" title="Discontinued assets held for sale"&gt;&#x2013;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_iI_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_z6A8O66lHbOj" style="font-size: 10pt; text-align: right" title="Discontinued assets held for sale"&gt;508,000&lt;/td&gt;&lt;td style="font-size: 10pt; 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="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Other assets of discontinued retail segment&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--OtherAssetsOfDiscontinuedRetailSegment_iI_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_z51rs6oow7k3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other assets of discontinued retail segment"&gt;51,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--OtherAssetsOfDiscontinuedRetailSegment_iI_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zRGX4DziqdK3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other assets of discontinued retail segment"&gt;755,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; 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; font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Total assets&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Assets_pp0p0_c20240331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zZqbmE93Ac1h" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total assets"&gt;15,191,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Assets_pp0p0_c20230930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_zPeaQRLrdWL1" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total assets"&gt;17,386,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ford:ScheduleOfSegmentReportingInformationBySegment1TextBlock>
    <ford:TotalSegmentAssets
      contextRef="AsOf2024-03-31_us-gaap_NetAssetsSegmentMember_custom_OEMDistributionMember"
      decimals="0"
      id="Fact000800"
      unitRef="USD">2587000</ford:TotalSegmentAssets>
    <ford:TotalSegmentAssets
      contextRef="AsOf2023-09-30_us-gaap_NetAssetsSegmentMember_custom_OEMDistributionMember"
      decimals="0"
      id="Fact000802"
      unitRef="USD">2478000</ford:TotalSegmentAssets>
    <ford:TotalSegmentAssets
      contextRef="AsOf2024-03-31_us-gaap_NetAssetsSegmentMember_custom_DesignMember"
      decimals="0"
      id="Fact000804"
      unitRef="USD">6701000</ford:TotalSegmentAssets>
    <ford:TotalSegmentAssets
      contextRef="AsOf2023-09-30_us-gaap_NetAssetsSegmentMember_custom_DesignMember"
      decimals="0"
      id="Fact000806"
      unitRef="USD">6721000</ford:TotalSegmentAssets>
    <ford:TotalSegmentAssets
      contextRef="AsOf2024-03-31_us-gaap_NetAssetsSegmentMember"
      decimals="0"
      id="Fact000808"
      unitRef="USD">9288000</ford:TotalSegmentAssets>
    <ford:TotalSegmentAssets
      contextRef="AsOf2023-09-30_us-gaap_NetAssetsSegmentMember"
      decimals="0"
      id="Fact000810"
      unitRef="USD">9199000</ford:TotalSegmentAssets>
    <ford:GeneralCorporateAssets
      contextRef="AsOf2024-03-31_us-gaap_NetAssetsSegmentMember"
      decimals="0"
      id="Fact000812"
      unitRef="USD">5852000</ford:GeneralCorporateAssets>
    <ford:GeneralCorporateAssets
      contextRef="AsOf2023-09-30_us-gaap_NetAssetsSegmentMember"
      decimals="0"
      id="Fact000814"
      unitRef="USD">6924000</ford:GeneralCorporateAssets>
    <us-gaap:AssetsOfDisposalGroupIncludingDiscontinuedOperation
      contextRef="AsOf2024-03-31_us-gaap_NetAssetsSegmentMember"
      decimals="0"
      id="Fact000816"
      unitRef="USD">0</us-gaap:AssetsOfDisposalGroupIncludingDiscontinuedOperation>
    <us-gaap:AssetsOfDisposalGroupIncludingDiscontinuedOperation
      contextRef="AsOf2023-09-30_us-gaap_NetAssetsSegmentMember"
      decimals="0"
      id="Fact000818"
      unitRef="USD">508000</us-gaap:AssetsOfDisposalGroupIncludingDiscontinuedOperation>
    <ford:OtherAssetsOfDiscontinuedRetailSegment
      contextRef="AsOf2024-03-31_us-gaap_NetAssetsSegmentMember"
      decimals="0"
      id="Fact000820"
      unitRef="USD">51000</ford:OtherAssetsOfDiscontinuedRetailSegment>
    <ford:OtherAssetsOfDiscontinuedRetailSegment
      contextRef="AsOf2023-09-30_us-gaap_NetAssetsSegmentMember"
      decimals="0"
      id="Fact000822"
      unitRef="USD">755000</ford:OtherAssetsOfDiscontinuedRetailSegment>
    <us-gaap:Assets
      contextRef="AsOf2024-03-31_us-gaap_NetAssetsSegmentMember"
      decimals="0"
      id="Fact000824"
      unitRef="USD">15191000</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2023-09-30_us-gaap_NetAssetsSegmentMember"
      decimals="0"
      id="Fact000826"
      unitRef="USD">17386000</us-gaap:Assets>
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      contextRef="From2024-01-012024-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomersMember_custom_OEMDistributionSegmentMember"
      decimals="INF"
      id="Fact000834"
      unitRef="Pure">0.139</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2023-01-012023-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomersMember_custom_OEMDistributionSegmentMember"
      decimals="INF"
      id="Fact000836"
      unitRef="Pure">0.139</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2023-10-012024-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomersMember_custom_OEMDistributionSegmentMember"
      decimals="INF"
      id="Fact000838"
      unitRef="Pure">0.114</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2022-10-012023-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_TwoCustomersMember_custom_OEMDistributionSegmentMember"
      decimals="INF"
      id="Fact000840"
      unitRef="Pure">0.249</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2024-01-012024-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomerMember_custom_DesignSegmentMember"
      decimals="INF"
      id="Fact000842"
      unitRef="Pure">0.276</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2023-01-012023-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomerMember_custom_DesignSegmentMember"
      decimals="INF"
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      unitRef="Pure">0.263</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2023-10-012024-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomerMember_custom_DesignSegmentMember"
      decimals="INF"
      id="Fact000846"
      unitRef="Pure">0.276</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2022-10-012023-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_OneCustomerMember_custom_DesignSegmentMember"
      decimals="INF"
      id="Fact000848"
      unitRef="Pure">0.211</us-gaap:ConcentrationRiskPercentage1>
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      id="Fact000850"
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      id="Fact000852"
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      decimals="INF"
      id="Fact000854"
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      id="Fact000856"
      unitRef="Pure">0.311</us-gaap:ConcentrationRiskPercentage1>
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      contextRef="From2023-01-012023-03-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember_custom_MajorDiabeticCustomersMember_custom_OEMDistributionSegmentMember"
      decimals="INF"
      id="Fact000858"
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      decimals="INF"
      id="Fact000860"
      unitRef="Pure">0.140</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000862">&lt;p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zmM8ogRW3xf7" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; width: 10%"&gt;NOTE 7&lt;/td&gt;
  &lt;td style="text-align: justify; width: 90%"&gt;&lt;span id="xdx_82A_zw4WtkgwFPW8"&gt;SHAREHOLDERS&#x2019; EQUITY&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; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"&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;On October 1, 2023, the Company
granted options to three of its non-employee directors to purchase an aggregate of &lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230929__20231002__srt--CounterpartyNameAxis__custom--NonEmployeeDirectorsMember__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zj2G7ZA829lf" title="Options granted"&gt;332,409&lt;/span&gt; shares of its common stock at an exercise price
of $&lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230929__20231002__srt--CounterpartyNameAxis__custom--NonEmployeeDirectorsMember__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zxqsbw9B5yU" title="Exercise price"&gt;0.76&lt;/span&gt; per share. The options vest one year from the date of grant, expire five years from the date of the grant and 110,803 were forfeited
prior to vesting. The options have a weighted average grant-date fair value of $&lt;span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20230929__20231002__srt--CounterpartyNameAxis__custom--NonEmployeeDirectorsMember__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zgcQENQ10Nkk" title="Option grant-date fair value per share"&gt;0.36&lt;/span&gt; per share and an aggregate grant-date fair value
of $&lt;span id="xdx_903_ecustom--FairValueOfOptionsGranted_c20230929__20231002__srt--CounterpartyNameAxis__custom--NonEmployeeDirectorsMember__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zi7mjsW7LJRc" title="Fair value of options granted"&gt;120,000&lt;/span&gt;, which will be recognized, net of forfeitures, ratably over the vesting period. &lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_do_c20230101__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zvRVL85p3ypa" title="Options granted"&gt;&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_do_c20221001__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zwpvasjiXBq5" title="Options granted"&gt;No&lt;/span&gt;&lt;/span&gt; options were granted during the three and
six months ended March 31, 2023. &lt;span style="background-color: white"&gt;There were &lt;span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_do_c20240101__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zO2VbW0iA5tg" title="Options exercised"&gt;&lt;span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_do_c20231001__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zHJHDQMfnsp8" title="Options exercised"&gt;&lt;span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_do_c20230101__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zj7C0pP62MQh" title="Options exercised"&gt;&lt;span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_do_c20221001__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zXMyne0Vb0ll" title="Options exercised"&gt;no&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; options exercised during the three and six months
ended March 31, 2024 or 2023. &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;&lt;span style="background-color: white"&gt;The
Company recognized compensation expense for stock option awards of $&lt;span id="xdx_906_eus-gaap--ShareBasedCompensation_pp0p0_c20240101__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUy6XgIMIHt7" title="Share based compensation expense"&gt;10,000&lt;/span&gt; and $&lt;span id="xdx_90E_eus-gaap--ShareBasedCompensation_pp0p0_c20230101__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUamPYvrVxP1" title="Share based compensation expense"&gt;15,000&lt;/span&gt; during the three months ended March 31, 2024 and
2023, respectively, and $&lt;span id="xdx_90C_eus-gaap--ShareBasedCompensation_pp0p0_c20231001__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUOecjZIDKOg" title="Share based compensation expense"&gt;61,000&lt;/span&gt; and $&lt;span id="xdx_90B_eus-gaap--ShareBasedCompensation_pp0p0_c20221001__20230331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zyDdmFYtxhul" title="Share based compensation expense"&gt;39,000&lt;/span&gt; during the six months ended March 31, 2024 and 2023, respectively, which was recorded as a
component of general and administrative expenses in its condensed consolidated statements of operations. At March 31, 2024, there was
$&lt;span id="xdx_905_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_pp0p0_c20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zRpe20Z55rK1" title="Unrecognized compensation cost"&gt;41,000&lt;/span&gt; of total 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_900_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20231001__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zFdpJYexa9vb" title="Unrecognized compensation cost weighted average vesting period"&gt;0.5&lt;/span&gt; years.&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"&gt;&lt;b&gt;Nasdaq&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;&#x202f;&lt;/b&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 July 31, 2023, the Company
was notified by Nasdaq that it was not compliant with its closing bid price requirement because the closing bid price of our common stock
was below $1.00 per share for 30 consecutive trading days. The Company had 180 days, or until January 29, 2024, to regain compliance with
this requirement. On January 30, 2024, we were notified by Nasdaq that based on our continued non-compliance with this requirement, it
had determined that the Company&#x2019;s common stock would be scheduled for delisting from Nasdaq. On February 6, 2024, the Company requested
a hearing on this matter with the Nasdaq Hearings Panel (&#x201c;Panel&#x201d;), which was held on April 9, 2024. This request stayed any
trading suspension or delisting of the Company&#x2019;s common stock until the completion of the hearings process.&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 February 22, 2024, the
Company was notified by Nasdaq that its shareholders&#x2019; equity of $&lt;span id="xdx_908_eus-gaap--StockholdersEquity_iI_c20231231_z7LPBZjSz5Q9" title="Shareholders equity"&gt;2,312,852&lt;/span&gt; as reported in its Form 10-Q for the period ended December
31, 2023 fell below the $2,500,000 minimum required for continued listing and that the Panel would consider this additional deficiency
at the April 9&lt;sup&gt;th&lt;/sup&gt; hearing.&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 hearing, the Company
presented a plan of action to meet compliance with both bid price and shareholders&#x2019; equity (our &#x201c;Compliance Plan&#x201d;).
On April 19, 2024, the Company was notified by the Panel that its request for an extension was granted. The Company has until July 9,
2024 to become compliant with both bid price and shareholders&#x2019; equity. We can provide no assurance that we will regain compliance
by July 9, 2024.&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;&lt;span style="background-color: white"&gt;In
order to meet the shareholders&#x2019; equity requirement, the Company is in negotiations with Forward China to convert a portion of the
accounts payable due to them from the purchase of product into equity. We can provide no assurance that these negotiations will be successful.
&lt;/span&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;Reverse Stock Split&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 February 6, 2024, the
Company's shareholders approved an amendment to our Restated Certificate of Incorporation (the &#x201c;Amendment&#x201d;) to effect a&#x202f;reverse
stock split&#x202f;at a ratio in the range of 1-for-2 to &lt;span id="xdx_90C_eus-gaap--StockholdersEquityReverseStockSplit_c20240205__20240206_zhSDk80q4UF6"&gt;1-for-3&lt;/span&gt;, with such ratio to be determined at the discretion of the Company's board
of directors and with such&#x202f;reverse stock split&#x202f;to be effected at such time and date, if at all, as determined by the Company's
board of directors in its sole discretion. Due to the decline in its stock price since February 6, 2024, the Company does not believe
the ratio approved in February will be significant enough to maintain long term compliance with Nasdaq&#x2019;s bid price requirement.
The Company is therefore currently seeking shareholder approval at a special meeting on June 10, 2024 to increase the range of the reverse
stock split from 1-for-3 to 1-for-10, which if approved, would void the ratio approved by shareholders on February 6, 2024. If shareholder
approval is obtained, the Company&#x2019;s board of directors intends to determine whether to proceed with the reverse stock split, the
effective time and ratio of the reverse stock split at a future date. We can provide no assurances that it will be approved by shareholders
or implemented by the board of directors or that it will result in our stock price increasing to meet the bid price requirement for a
period sufficient to regain compliance with Nasdaq listing requirements.&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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&lt;table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; width: 10%"&gt;NOTE 8&lt;/td&gt;
  &lt;td style="text-align: justify; width: 90%"&gt;&lt;span id="xdx_824_zqjUTCJ0kfDf"&gt;EARNINGS PER SHARE&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
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&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;Basic earnings 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 earnings 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. A reconciliation of basic and diluted earnings per share is as follows:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zlGn1JO64tEb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - EARNINGS PER SHARE (Details - Diluted loss per share)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8B6_zj2T62kD2jwc" style="display: none"&gt;Schedule of basic and diluted earnings per share&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20240101__20240331_z5ZmubQqbFkc" style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20230101__20230331_zEwX5q0GXb21" style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20231001__20240331_znLcgN302Shd" style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20221001__20230331_zIykjNGPePPf" style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Three Months Ended&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Six Months Ended&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--NumeratorAbstract_iB_zMq82tuRTeD5" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;Numerator:&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1_zUMRhf9ZXGa1" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-left: 10pt; width: 40%; font-size: 10pt; text-align: left"&gt;Loss from continuing operations&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;(546,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;(119,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;(927,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;(210,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--IncomeLossFromDiscontinuedOperationsNetOfTax1_i_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;(Loss) / income from discontinued operations, net of tax&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(7,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(752,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;20,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(1,091,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--NetIncomeLoss1_zxGrP2ddF5Y" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Net loss&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(553,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(871,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(907,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(1,301,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--DenominatorAbstract_iB_zPPKCmtpMh48" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt"&gt;Denominator:&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--WeightedAverageNumberOfSharesOutstandingBasic1_zhUv21puQsq9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Weighted average common shares outstanding&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;10,061,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;10,061,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;10,061,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;10,061,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--WeightedAverageNumberDilutedSharesOutstandingAdjustment_d0_zwvzHMNrQCZi" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Dilutive common share equivalents&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--WeightedAverageNumberOfDilutedSharesOutstanding1_ze0FhY0f9oP4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Weighted average dilutive shares outstanding&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;10,061,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;10,061,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;10,061,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;10,061,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; 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="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--EarningsPerShareBasicAbstract_iB_z8rpsnyyw5Dj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;Basic (loss)/earnings per share :&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_z5KSWrJ6jbt6" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Basic loss per share from continuing operations&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(0.05&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(0.01&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(0.09&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(0.02&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_zBMOiEg84fQ1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Basic (loss)/earnings per share from discontinued operations&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(0.00&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(0.07&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;0.00&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(0.11&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--EarningsPerShareBasic_zNPaIJ8FGZA5" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Basic loss per share&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(0.05&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(0.09&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(0.09&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(0.13&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--EarningsPerShareDilutedAbstract_iB_z6t8Vw2M6hFe" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt"&gt;Diluted (loss)/earnings per share:&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_zuDaIz5uDNl9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Diluted loss per share from continuing operations&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(0.05&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(0.01&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(0.09&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(0.02&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_zSFt2sSh7Stj" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Diluted (loss)/earnings per share from discontinued operations&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(0.00&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(0.07&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;0.00&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(0.11&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--EarningsPerShareDiluted_zxK3hYnes1b" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Diluted loss per share&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(0.05&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(0.09&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(0.09&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(0.13&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&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;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The following securities
were excluded from the calculation of diluted earnings per share in each period because their inclusion would have been anti-dilutive:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zM8kFsbCOJxj" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - EARNINGS PER SHARE (Details - Antidilutive shares)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8BF_zMMtQiBJitu" style="display: none"&gt;Schedule of anti-dilutive shares&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Three Months Ended &lt;br/&gt;
March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Six Months Ended &lt;br/&gt;
March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; 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: 20%; font-size: 10pt"&gt;Options&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20240331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zlzJCIqvCIJ" style="width: 11%; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;974,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20230331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zUweHv2GDFb6" style="width: 11%; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;1,040,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20231001__20240331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zXsTyzRyHxl5" style="width: 11%; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;974,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20221001__20230331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zO2XpqSsMTg" style="width: 11%; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;1,040,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Warrants&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20240331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zr5wyMLov1J4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;75,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20230331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_ziYTgYGJ1aNb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;151,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20231001__20240331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zdaaq0C03O9c" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;75,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20221001__20230331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zLuoxM3PP82f" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;151,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; 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="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Total potentially dilutive shares&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20240331_zwqignLWmX94" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;1,049,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20230331_zGV2oYjm1L2i" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;1,191,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20231001__20240331_zRXG9csdf3Ve" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;1,049,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20221001__20230331_zUp7Hmm60QS" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;1,191,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; 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;













</us-gaap:EarningsPerShareTextBlock>
    <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000912">&lt;table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zlGn1JO64tEb" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - EARNINGS PER SHARE (Details - Diluted loss per share)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8B6_zj2T62kD2jwc" style="display: none"&gt;Schedule of basic and diluted earnings per share&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20240101__20240331_z5ZmubQqbFkc" style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20230101__20230331_zEwX5q0GXb21" style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20231001__20240331_znLcgN302Shd" style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20221001__20230331_zIykjNGPePPf" style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Three Months Ended&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Six Months Ended&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--NumeratorAbstract_iB_zMq82tuRTeD5" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;Numerator:&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1_zUMRhf9ZXGa1" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-left: 10pt; width: 40%; font-size: 10pt; text-align: left"&gt;Loss from continuing operations&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;(546,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;(119,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;(927,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;(210,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--IncomeLossFromDiscontinuedOperationsNetOfTax1_i_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;(Loss) / income from discontinued operations, net of tax&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(7,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(752,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;20,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(1,091,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--NetIncomeLoss1_zxGrP2ddF5Y" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Net loss&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(553,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(871,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(907,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(1,301,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--DenominatorAbstract_iB_zPPKCmtpMh48" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt"&gt;Denominator:&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--WeightedAverageNumberOfSharesOutstandingBasic1_zhUv21puQsq9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Weighted average common shares outstanding&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;10,061,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;10,061,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;10,061,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;10,061,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--WeightedAverageNumberDilutedSharesOutstandingAdjustment_d0_zwvzHMNrQCZi" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Dilutive common share equivalents&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--WeightedAverageNumberOfDilutedSharesOutstanding1_ze0FhY0f9oP4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Weighted average dilutive shares outstanding&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;10,061,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;10,061,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;10,061,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;10,061,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; 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="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--EarningsPerShareBasicAbstract_iB_z8rpsnyyw5Dj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;Basic (loss)/earnings per share :&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_z5KSWrJ6jbt6" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Basic loss per share from continuing operations&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(0.05&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(0.01&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(0.09&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(0.02&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_zBMOiEg84fQ1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Basic (loss)/earnings per share from discontinued operations&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(0.00&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(0.07&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;0.00&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(0.11&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--EarningsPerShareBasic_zNPaIJ8FGZA5" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Basic loss per share&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(0.05&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(0.09&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(0.09&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(0.13&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--EarningsPerShareDilutedAbstract_iB_z6t8Vw2M6hFe" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt"&gt;Diluted (loss)/earnings per share:&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_zuDaIz5uDNl9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Diluted loss per share from continuing operations&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(0.05&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(0.01&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(0.09&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;(0.02&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare_zSFt2sSh7Stj" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-indent: -5pt; padding-left: 15pt; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Diluted (loss)/earnings per share from discontinued operations&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(0.00&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(0.07&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;0.00&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(0.11&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--EarningsPerShareDiluted_zxK3hYnes1b" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Diluted loss per share&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(0.05&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(0.09&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(0.09&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;(0.13&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
    <ford:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1
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      decimals="0"
      id="Fact000919"
      unitRef="USD">-546000</ford:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1>
    <ford:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact000920"
      unitRef="USD">-119000</ford:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1>
    <ford:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact000921"
      unitRef="USD">-927000</ford:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1>
    <ford:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact000922"
      unitRef="USD">-210000</ford:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest1>
    <ford:IncomeLossFromDiscontinuedOperationsNetOfTax1
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact000924"
      unitRef="USD">-7000</ford:IncomeLossFromDiscontinuedOperationsNetOfTax1>
    <ford:IncomeLossFromDiscontinuedOperationsNetOfTax1
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact000925"
      unitRef="USD">-752000</ford:IncomeLossFromDiscontinuedOperationsNetOfTax1>
    <ford:IncomeLossFromDiscontinuedOperationsNetOfTax1
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact000926"
      unitRef="USD">20000</ford:IncomeLossFromDiscontinuedOperationsNetOfTax1>
    <ford:IncomeLossFromDiscontinuedOperationsNetOfTax1
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact000927"
      unitRef="USD">-1091000</ford:IncomeLossFromDiscontinuedOperationsNetOfTax1>
    <ford:NetIncomeLoss1
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact000929"
      unitRef="USD">-553000</ford:NetIncomeLoss1>
    <ford:NetIncomeLoss1
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact000930"
      unitRef="USD">-871000</ford:NetIncomeLoss1>
    <ford:NetIncomeLoss1
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact000931"
      unitRef="USD">-907000</ford:NetIncomeLoss1>
    <ford:NetIncomeLoss1
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact000932"
      unitRef="USD">-1301000</ford:NetIncomeLoss1>
    <ford:WeightedAverageNumberOfSharesOutstandingBasic1
      contextRef="From2024-01-012024-03-31"
      decimals="INF"
      id="Fact000939"
      unitRef="Shares">10061000</ford:WeightedAverageNumberOfSharesOutstandingBasic1>
    <ford:WeightedAverageNumberOfSharesOutstandingBasic1
      contextRef="From2023-01-012023-03-31"
      decimals="INF"
      id="Fact000940"
      unitRef="Shares">10061000</ford:WeightedAverageNumberOfSharesOutstandingBasic1>
    <ford:WeightedAverageNumberOfSharesOutstandingBasic1
      contextRef="From2023-10-01to2024-03-31"
      decimals="INF"
      id="Fact000941"
      unitRef="Shares">10061000</ford:WeightedAverageNumberOfSharesOutstandingBasic1>
    <ford:WeightedAverageNumberOfSharesOutstandingBasic1
      contextRef="From2022-10-012023-03-31"
      decimals="INF"
      id="Fact000942"
      unitRef="Shares">10061000</ford:WeightedAverageNumberOfSharesOutstandingBasic1>
    <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment
      contextRef="From2024-01-012024-03-31"
      decimals="INF"
      id="Fact000944"
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      decimals="INF"
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      decimals="INF"
      id="Fact000992"
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    <us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact000994">&lt;table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zM8kFsbCOJxj" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - EARNINGS PER SHARE (Details - Antidilutive shares)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8BF_zMMtQiBJitu" style="display: none"&gt;Schedule of anti-dilutive shares&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Three Months Ended &lt;br/&gt;
March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Six Months Ended &lt;br/&gt;
March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; 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: 20%; font-size: 10pt"&gt;Options&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20240331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zlzJCIqvCIJ" style="width: 11%; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;974,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20230331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zUweHv2GDFb6" style="width: 11%; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;1,040,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20231001__20240331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zXsTyzRyHxl5" style="width: 11%; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;974,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20221001__20230331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zO2XpqSsMTg" style="width: 11%; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;1,040,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Warrants&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20240331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zr5wyMLov1J4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;75,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20230331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_ziYTgYGJ1aNb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;151,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20231001__20240331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zdaaq0C03O9c" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;75,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20221001__20230331__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zLuoxM3PP82f" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;151,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; 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="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Total potentially dilutive shares&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20240331_zwqignLWmX94" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;1,049,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20230331_zGV2oYjm1L2i" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;1,191,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20231001__20240331_zRXG9csdf3Ve" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;1,049,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20221001__20230331_zUp7Hmm60QS" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Total potentially dilutive shares"&gt;1,191,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock>
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      decimals="INF"
      id="Fact001008"
      unitRef="Shares">75000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2022-10-012023-03-31_us-gaap_WarrantMember"
      decimals="INF"
      id="Fact001010"
      unitRef="Shares">151000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2024-01-012024-03-31"
      decimals="INF"
      id="Fact001012"
      unitRef="Shares">1049000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
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      contextRef="From2023-01-012023-03-31"
      decimals="INF"
      id="Fact001014"
      unitRef="Shares">1191000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
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      contextRef="From2023-10-01to2024-03-31"
      decimals="INF"
      id="Fact001016"
      unitRef="Shares">1049000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2022-10-012023-03-31"
      decimals="INF"
      id="Fact001018"
      unitRef="Shares">1191000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001025">&lt;p id="xdx_80D_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zdkwQyD1i7l1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 9pt"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; width: 10%"&gt;NOTE 9&lt;/td&gt;
  &lt;td style="text-align: justify; width: 90%"&gt;&lt;span id="xdx_827_zbIilurvMoul"&gt;RELATED PARTY TRANSACTIONS&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


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

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;Buying Agency and Supply
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 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. The Company purchases products at Forward China&#x2019;s
cost and through March 2023 paid 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. Considering the loss of a significant OEM
distribution customer (see Note 6), effective April 1, 2023, the Company and Forward China agreed to reduce the fixed portion of the sourcing
fee from $100,000 to $83,333 per month for the remaining term of the Supply Agreement, which expired in October 2023. Effective October
2023, the Company and Forward China entered into a new sourcing agreement under which the fixed portion of the sourcing fee was further
reduced to $65,833 per month. Other terms in the agreement are substantially the same as the prior agreement. The new sourcing agreement
expires October 31, 2024. &lt;span style="background-color: white"&gt;The Company recorded service fees to Forward China of $&lt;span id="xdx_900_eus-gaap--ProfessionalAndContractServicesExpense_pp0p0_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zp5csPelbBch" title="Service fees"&gt;219,000&lt;/span&gt; and $&lt;span id="xdx_90C_eus-gaap--ProfessionalAndContractServicesExpense_pp0p0_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_z4IFA2AlfrHl" title="Service fees"&gt;349,000&lt;/span&gt;
during the three months ended March 31, 2024 and 2023, respectively, and $&lt;span id="xdx_907_eus-gaap--ProfessionalAndContractServicesExpense_pp0p0_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_z6H6s2ybMAed" title="Service fees"&gt;453,000&lt;/span&gt; and $&lt;span id="xdx_905_eus-gaap--ProfessionalAndContractServicesExpense_pp0p0_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zSSOp11cthp7" title="Service fees"&gt;694,000&lt;/span&gt; for the six months ended March 31, 2024
and 2023, respectively, which are included as a component of cost of sales upon sales of the related products. The Company had purchases
from Forward China during the three months ended March 31, 2024 and 2023 of approximately $&lt;span id="xdx_906_eus-gaap--CostDirectMaterial_pp0p0_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zYdWXn3MFdJc" title="Purchases"&gt;2,007,000&lt;/span&gt; and $&lt;span id="xdx_902_eus-gaap--CostDirectMaterial_pp0p0_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zNOwiSum9Cr1"&gt;3,191,000&lt;/span&gt;, respectively, and
$&lt;span id="xdx_903_eus-gaap--CostDirectMaterial_pp0p0_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zYvwo5GfDLTe"&gt;3,523,000&lt;/span&gt; and $&lt;span id="xdx_904_eus-gaap--CostDirectMaterial_pp0p0_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zzKFoeSQnODj"&gt;7,796,000&lt;/span&gt; for the six months ended March 31, 2024 and 2023, respectively.&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;In order to preserve the
Company&#x2019;s current and future liquidity, in November 2023, the Company and Forward China entered into an agreement whereby Forward
China agreed to limit the amount of outstanding payables it would seek to collect from the Company to $500,000 in any 12-month period,
which the Company agreed to pay within 30 days of any such request. This agreement pertains only to payables that were outstanding at
October 30, 2023 of approximately $&lt;span id="xdx_906_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_pp0p0_c20231030__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zLvDdEYBxGh" title="Outstanding payables"&gt;7,365,000&lt;/span&gt;. Purchases from Forward China made after October 30, 2023 are not covered by this agreement
and are expected to be paid according to normal payment terms. At March 31, 2024, the remaining balance covered by this agreement was
approximately $&lt;span id="xdx_902_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_pp0p0_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zYKVTf81LhPj" title="Outstanding payables"&gt;7,162,000&lt;/span&gt;.&lt;/p&gt;

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

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;Promissory Note&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_903_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20180118__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zWnzQbmOOO0k" title="Debt face amount"&gt;1,600,000&lt;/span&gt; unsecured promissory note payable to Forward China to fund the acquisition of IPS. The promissory note bears
an interest rate of &lt;span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20180118__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zMe1NkeeW3mb" title="Debt interest rate"&gt;8&lt;/span&gt;% per annum and had an original maturity date of January 18, 2019. Monthly interest payments commenced on February
18, 2018, with the principal due at maturity. The Company incurred and paid interest associated with this note of $&lt;span id="xdx_90A_eus-gaap--InterestExpenseDebt_pp0p0_c20240101__20240331__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zrVNoJ5WqrM2" title="Interest expense"&gt;17,000&lt;/span&gt; and $&lt;span id="xdx_909_eus-gaap--InterestExpenseDebt_pp0p0_c20230101__20230331__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zWrEDKGahB2c" title="Interest expense"&gt;26,000&lt;/span&gt;
in the three months ended March 31, 2024 and 2023, respectively, and $&lt;span id="xdx_906_eus-gaap--InterestExpenseDebt_pp0p0_c20231001__20240331__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_z74u3D9QWqN6" title="Interest expense"&gt;36,000&lt;/span&gt; and $&lt;span id="xdx_90B_eus-gaap--InterestExpenseDebt_pp0p0_c20221001__20230331__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_z042yS05Cw18" title="Interest expense"&gt;54,000&lt;/span&gt; in the six months ended March 31, 2024 and 2023,
respectively. The maturity date of this note was extended to &lt;span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_dd_c20231001__20240331__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_zaZHqK70aG8c" title="Maturity date"&gt;December 31, 2024&lt;/span&gt;. The maturity date of this note has been extended on several
occasions to assist the Company with liquidity. The Company made principal payments of $&lt;span id="xdx_903_eus-gaap--RepaymentsOfOtherLongTermDebt_pp0p0_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zOoylkhomY31" title="Principal payments"&gt;350,000&lt;/span&gt; and $&lt;span id="xdx_90E_eus-gaap--RepaymentsOfOtherLongTermDebt_pp0p0_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zBqCEiIAoBW7" title="Principal payments"&gt;100,000&lt;/span&gt; on this note during the six
months ended March 31, 2024 and 2023, respectively, and this note has a remaining balance of $&lt;span id="xdx_904_eus-gaap--NotesPayableCurrent_iI_pp0p0_c20240331_ziC79a0DnWh1" title="Note payable outstanding balance"&gt;750,000&lt;/span&gt; at March 31, 2024.&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;Other 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&#x2019;s
retail division 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. (&#x201c;Justwise&#x201d;), 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_906_eus-gaap--Revenues_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zcn5FcdwPKVl" title="Revenues"&gt;104,000&lt;/span&gt; and $&lt;span id="xdx_906_eus-gaap--Revenues_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zaH6ZobUVXz3" title="Revenues"&gt;543,000&lt;/span&gt; in the three months
ended March 31, 2024 and 2023, respectively, and $&lt;span id="xdx_90D_eus-gaap--Revenues_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zx2PBBeZDjcf" title="Revenues"&gt;376,000&lt;/span&gt; and $&lt;span id="xdx_903_eus-gaap--Revenues_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zzXGwHPiH1u2" title="Revenues"&gt;1,041,000&lt;/span&gt; in the six months ended March 31, 2024 and 2023, respectively.
Due to the Retail Exit, these revenues are included in the income / (loss) from discontinued operations for the three and six months ended
March 31, 2024 and 2023. The Company had an agreement with Justwise, under which (i) Justwise performed design, marketing and inventory
management services related to the Koble products sold by the Company and (ii) the Company was granted a license to sell Koble products.
In exchange for such services, the Company paid Justwise $10,000 per month plus 1% of the cost of Koble products purchased from Forward
China. This agreement existed on a month-to-month basis until November 30, 2023. The Company incurred costs under this agreement of $&lt;span id="xdx_907_eus-gaap--OtherCostOfOperatingRevenue_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zFnMefOXXMt8" title="Cost of revenue"&gt;0&lt;/span&gt;
and $&lt;span id="xdx_90A_eus-gaap--OtherCostOfOperatingRevenue_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zsXsn2YhpeJk" title="Cost of revenue"&gt;20,000&lt;/span&gt; for the three and six months ended March 31, 2024, respectively. T&lt;span style="background-color: white"&gt;he Company incurred
costs of $&lt;span id="xdx_90D_eus-gaap--OtherCostOfOperatingRevenue_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zUaBEVWLKzvg" title="Cost of revenue"&gt;33,000&lt;/span&gt; and $&lt;span id="xdx_90C_eus-gaap--OtherCostOfOperatingRevenue_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleProductsMember__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zPoIZzqceEy8" title="Cost of revenue"&gt;65,000&lt;/span&gt; under this agreement for the three and six months ended March 31, 2023, respectively. &lt;/span&gt;Due to the Retail
Exit, these costs are included in the income / (loss) from discontinued operations for the three and six months ended March 31, 2024 and
2023. The Company had accounts payable to Justwise of $&lt;span id="xdx_908_ecustom--AccountsPayableRelatedPartiesCurrent1_iI_pp0p0_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember_zbNgaHdKt9tc" title="Accounts payable to related party"&gt;0&lt;/span&gt; and $&lt;span id="xdx_905_ecustom--AccountsPayableRelatedPartiesCurrent1_iI_pp0p0_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember_zsVqFBJtwqn2" title="Accounts payable to related party"&gt;10,000&lt;/span&gt; at March 31, 2024 and September 30, 2023, 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 style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;The Company recorded revenue
from a customer whose principal owner is an immediate family member of Jenny P. Yu, a large shareholder of the Company and managing director
of Forward China. The Company recognized revenue from this customer of $&lt;span id="xdx_904_eus-gaap--Revenues_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderFamilyMember_zyihHy7doFH4"&gt;198,000&lt;/span&gt; and $&lt;span id="xdx_90C_eus-gaap--Revenues_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderFamilyMember_zPA1ORQbmvF8"&gt;251,000&lt;/span&gt; for the three months ended March 31, 2024
and 2023, respectively, and $&lt;span id="xdx_900_eus-gaap--Revenues_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderFamilyMember_zrsGUCmxwQRd"&gt;318,000&lt;/span&gt; and $&lt;span id="xdx_904_eus-gaap--Revenues_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderFamilyMember_z6AJFxKD4uwh"&gt;385,000&lt;/span&gt; for the six months ended March 31, 2024 and 2023, respectively. The Company had &lt;span id="xdx_90F_eus-gaap--AccountsReceivableNet_iI_do_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderFamilyMember_zWckvkTLKBUl"&gt;&lt;span id="xdx_90D_eus-gaap--AccountsReceivableNet_iI_do_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderFamilyMember_z9dSpqXoPCo6"&gt;no&lt;/span&gt;&lt;/span&gt; accounts
receivable from this customer at March 31, 2024 or September 30, 2023.&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 recorded
revenue from a customer who employs an immediate family member of a former member of our Audit, Governance and Compensation
committees of our Board of Directors. The Company recognized revenue from this customer of $&lt;span id="xdx_90E_eus-gaap--Revenues_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerAuditFamilyMemberMember_zQaO2tWVEttg"&gt;23,000&lt;/span&gt;
and $&lt;span id="xdx_908_eus-gaap--Revenues_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerAuditFamilyMemberMember_zLEQp1DMxdM2"&gt;38,000&lt;/span&gt;
for the three and six months ended March 31, 2024, respectively and &lt;span id="xdx_901_eus-gaap--Revenues_do_c20230101__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerAuditFamilyMemberMember_zq25z0lQPcwd"&gt;&lt;span id="xdx_905_eus-gaap--Revenues_do_c20221001__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerAuditFamilyMemberMember_zae5A5eM0eAd"&gt;no&lt;/span&gt;&lt;/span&gt;
revenue was recognized for the three and six months ended March 31, 2023. The Company had accounts receivable from this customer of
$&lt;span id="xdx_903_eus-gaap--AccountsReceivableNet_iI_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerAuditFamilyMemberMember_zZAhG7GUWcnk" title="Accounts receivable, net"&gt;17,000&lt;/span&gt;
and $&lt;span id="xdx_90D_eus-gaap--AccountsReceivableNet_iI_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FormerAuditFamilyMemberMember_zl3TRz5F7Nt7"&gt;0&lt;/span&gt;
at March 31, 2024 and September 30, 2023, 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:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:ProfessionalAndContractServicesExpense
      contextRef="From2024-01-012024-03-31_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001027"
      unitRef="USD">219000</us-gaap:ProfessionalAndContractServicesExpense>
    <us-gaap:ProfessionalAndContractServicesExpense
      contextRef="From2023-01-012023-03-31_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001029"
      unitRef="USD">349000</us-gaap:ProfessionalAndContractServicesExpense>
    <us-gaap:ProfessionalAndContractServicesExpense
      contextRef="From2023-10-012024-03-31_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001031"
      unitRef="USD">453000</us-gaap:ProfessionalAndContractServicesExpense>
    <us-gaap:ProfessionalAndContractServicesExpense
      contextRef="From2022-10-012023-03-31_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001033"
      unitRef="USD">694000</us-gaap:ProfessionalAndContractServicesExpense>
    <us-gaap:CostDirectMaterial
      contextRef="From2024-01-012024-03-31_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001035"
      unitRef="USD">2007000</us-gaap:CostDirectMaterial>
    <us-gaap:CostDirectMaterial
      contextRef="From2023-01-012023-03-31_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001036"
      unitRef="USD">3191000</us-gaap:CostDirectMaterial>
    <us-gaap:CostDirectMaterial
      contextRef="From2023-10-012024-03-31_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001037"
      unitRef="USD">3523000</us-gaap:CostDirectMaterial>
    <us-gaap:CostDirectMaterial
      contextRef="From2022-10-012023-03-31_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001038"
      unitRef="USD">7796000</us-gaap:CostDirectMaterial>
    <us-gaap:AccountsPayableCurrentAndNoncurrent
      contextRef="AsOf2023-10-30_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001040"
      unitRef="USD">7365000</us-gaap:AccountsPayableCurrentAndNoncurrent>
    <us-gaap:AccountsPayableCurrentAndNoncurrent
      contextRef="AsOf2024-03-31_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001042"
      unitRef="USD">7162000</us-gaap:AccountsPayableCurrentAndNoncurrent>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2018-01-18_custom_PromissoryNoteMember_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001044"
      unitRef="USD">1600000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2018-01-18_custom_PromissoryNoteMember_custom_ForwardChinaMember"
      decimals="INF"
      id="Fact001046"
      unitRef="Pure">0.08</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:InterestExpenseDebt
      contextRef="From2024-01-012024-03-31_custom_PromissoryNoteMember_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001048"
      unitRef="USD">17000</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt
      contextRef="From2023-01-012023-03-31_custom_PromissoryNoteMember_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001050"
      unitRef="USD">26000</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt
      contextRef="From2023-10-012024-03-31_custom_PromissoryNoteMember_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001052"
      unitRef="USD">36000</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt
      contextRef="From2022-10-012023-03-31_custom_PromissoryNoteMember_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001054"
      unitRef="USD">54000</us-gaap:InterestExpenseDebt>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2023-10-012024-03-31_custom_PromissoryNoteMember_custom_ForwardChinaMember"
      id="Fact001056">2024-12-31</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:RepaymentsOfOtherLongTermDebt
      contextRef="From2023-10-012024-03-31_custom_PromissoryNoteMember_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001058"
      unitRef="USD">350000</us-gaap:RepaymentsOfOtherLongTermDebt>
    <us-gaap:RepaymentsOfOtherLongTermDebt
      contextRef="From2022-10-012023-03-31_custom_PromissoryNoteMember_custom_ForwardChinaMember"
      decimals="0"
      id="Fact001060"
      unitRef="USD">100000</us-gaap:RepaymentsOfOtherLongTermDebt>
    <us-gaap:NotesPayableCurrent
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001062"
      unitRef="USD">750000</us-gaap:NotesPayableCurrent>
    <us-gaap:Revenues
      contextRef="From2024-01-012024-03-31_custom_JustwiseGroupMember_custom_KobleProductsMember_us-gaap_SegmentDiscontinuedOperationsMember"
      decimals="0"
      id="Fact001064"
      unitRef="USD">104000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2023-01-012023-03-31_custom_JustwiseGroupMember_custom_KobleProductsMember_us-gaap_SegmentDiscontinuedOperationsMember"
      decimals="0"
      id="Fact001066"
      unitRef="USD">543000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2023-10-012024-03-31_custom_JustwiseGroupMember_custom_KobleProductsMember_us-gaap_SegmentDiscontinuedOperationsMember"
      decimals="0"
      id="Fact001068"
      unitRef="USD">376000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2022-10-012023-03-31_custom_JustwiseGroupMember_custom_KobleProductsMember_us-gaap_SegmentDiscontinuedOperationsMember"
      decimals="0"
      id="Fact001070"
      unitRef="USD">1041000</us-gaap:Revenues>
    <us-gaap:OtherCostOfOperatingRevenue
      contextRef="From2024-01-012024-03-31_custom_JustwiseGroupMember_custom_KobleProductsMember_us-gaap_SegmentDiscontinuedOperationsMember"
      decimals="0"
      id="Fact001072"
      unitRef="USD">0</us-gaap:OtherCostOfOperatingRevenue>
    <us-gaap:OtherCostOfOperatingRevenue
      contextRef="From2023-10-012024-03-31_custom_JustwiseGroupMember_custom_KobleProductsMember_us-gaap_SegmentDiscontinuedOperationsMember"
      decimals="0"
      id="Fact001074"
      unitRef="USD">20000</us-gaap:OtherCostOfOperatingRevenue>
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      contextRef="From2023-01-012023-03-31_custom_JustwiseGroupMember_custom_KobleProductsMember_us-gaap_SegmentDiscontinuedOperationsMember"
      decimals="0"
      id="Fact001076"
      unitRef="USD">33000</us-gaap:OtherCostOfOperatingRevenue>
    <us-gaap:OtherCostOfOperatingRevenue
      contextRef="From2022-10-012023-03-31_custom_JustwiseGroupMember_custom_KobleProductsMember_us-gaap_SegmentDiscontinuedOperationsMember"
      decimals="0"
      id="Fact001078"
      unitRef="USD">65000</us-gaap:OtherCostOfOperatingRevenue>
    <ford:AccountsPayableRelatedPartiesCurrent1
      contextRef="AsOf2024-03-31_custom_JustwiseGroupMember"
      decimals="0"
      id="Fact001080"
      unitRef="USD">0</ford:AccountsPayableRelatedPartiesCurrent1>
    <ford:AccountsPayableRelatedPartiesCurrent1
      contextRef="AsOf2023-09-30_custom_JustwiseGroupMember"
      decimals="0"
      id="Fact001082"
      unitRef="USD">10000</ford:AccountsPayableRelatedPartiesCurrent1>
    <us-gaap:Revenues
      contextRef="From2024-01-012024-03-31_custom_ShareholderFamilyMember"
      decimals="0"
      id="Fact001089"
      unitRef="USD">198000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2023-01-012023-03-31_custom_ShareholderFamilyMember"
      decimals="0"
      id="Fact001090"
      unitRef="USD">251000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2023-10-012024-03-31_custom_ShareholderFamilyMember"
      decimals="0"
      id="Fact001091"
      unitRef="USD">318000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2022-10-012023-03-31_custom_ShareholderFamilyMember"
      decimals="0"
      id="Fact001092"
      unitRef="USD">385000</us-gaap:Revenues>
    <us-gaap:AccountsReceivableNet
      contextRef="AsOf2024-03-31_custom_ShareholderFamilyMember"
      decimals="0"
      id="Fact001093"
      unitRef="USD">0</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet
      contextRef="AsOf2023-09-30_custom_ShareholderFamilyMember"
      decimals="0"
      id="Fact001094"
      unitRef="USD">0</us-gaap:AccountsReceivableNet>
    <us-gaap:Revenues
      contextRef="From2024-01-012024-03-31_custom_FormerAuditFamilyMemberMember"
      decimals="0"
      id="Fact001095"
      unitRef="USD">23000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2023-10-012024-03-31_custom_FormerAuditFamilyMemberMember"
      decimals="0"
      id="Fact001096"
      unitRef="USD">38000</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2023-01-012023-03-31_custom_FormerAuditFamilyMemberMember"
      decimals="0"
      id="Fact001097"
      unitRef="USD">0</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2022-10-012023-03-31_custom_FormerAuditFamilyMemberMember"
      decimals="0"
      id="Fact001098"
      unitRef="USD">0</us-gaap:Revenues>
    <us-gaap:AccountsReceivableNet
      contextRef="AsOf2024-03-31_custom_FormerAuditFamilyMemberMember"
      decimals="0"
      id="Fact001100"
      unitRef="USD">17000</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet
      contextRef="AsOf2023-09-30_custom_FormerAuditFamilyMemberMember"
      decimals="0"
      id="Fact001101"
      unitRef="USD">0</us-gaap:AccountsReceivableNet>
    <us-gaap:LegalMattersAndContingenciesTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001103">&lt;p id="xdx_80D_eus-gaap--LegalMattersAndContingenciesTextBlock_z72fSEMYcV4g" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; width: 10%"&gt;NOTE 10&lt;/td&gt;
  &lt;td style="text-align: justify; width: 90%"&gt;&lt;span id="xdx_820_zgdBE9GFb5h2"&gt;LEGAL PROCEEDINGS&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;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 legal actions or proceedings in the ordinary course of its business. At March 31, 2024, and through the date of
this filing, there were no such actions or proceedings, either individually or in the aggregate, that, if decided adversely to the Company&#x2019;s
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:LegalMattersAndContingenciesTextBlock>
    <us-gaap:LongTermDebtTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001105">&lt;p id="xdx_80B_eus-gaap--LongTermDebtTextBlock_zKkcKGMgftKc" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; width: 10%"&gt;NOTE 11&lt;/td&gt;
  &lt;td style="text-align: justify; width: 90%"&gt;&lt;span id="xdx_821_zQgh0lekwlIb"&gt;LINE OF CREDIT&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;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_900_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20240331__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_zUW4jZaW8ZU7" title="Line of credit facility, maximum borrowing capacity"&gt;1,300,000&lt;/span&gt; revolving line of credit with a bank which was renewed in March 2023. The line of credit is guaranteed by the Company
and is secured by all of IPS&#x2019; assets. The interest rate on the line of credit is &lt;span id="xdx_909_eus-gaap--LineOfCreditFacilityInterestRateDescription_pp0p0_c20231001__20240331__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_z4JKYljQ76Pa" title="Line of credit interest rate"&gt;0.75% above &lt;i&gt;The Wall Street Journal&lt;/i&gt; prime
rate.&lt;/span&gt; The effective interest rate was &lt;span id="xdx_90F_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_dp_c20231001__20240331__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_zEDUSXbKeOO5" title="Line of credit effective interest rate"&gt;&lt;span id="xdx_909_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_dp_c20221001__20230930__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_zmFFoNGaUrE6" title="Line of credit effective interest rate"&gt;9.25&lt;/span&gt;&lt;/span&gt;% at March 31, 2024 and September 30, 2023. At March 31, 2024, the Company had $&lt;span id="xdx_901_eus-gaap--LineOfCreditFacilityRemainingBorrowingCapacity_iI_pp0p0_c20240331__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_z3EucXYlfN52" title="Line of credit facility, remaining borrowing capacity"&gt;1,300,000&lt;/span&gt; available
under the line of credit, which has a maturity date of &lt;span id="xdx_907_eus-gaap--LineOfCreditFacilityExpirationDate1_dd_c20231001__20240331__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_zdK5vXOZWHx1" title="Line of credit expiration date"&gt;May 31, 2024&lt;/span&gt; and will not be renewed. &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:LongTermDebtTextBlock>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity
      contextRef="AsOf2024-03-31_custom_IPSMember"
      decimals="0"
      id="Fact001107"
      unitRef="USD">1300000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityInterestRateDescription
      contextRef="From2023-10-012024-03-31_custom_IPSMember"
      id="Fact001109">0.75% above The Wall Street Journal prime
rate.</us-gaap:LineOfCreditFacilityInterestRateDescription>
    <us-gaap:LineOfCreditFacilityInterestRateDuringPeriod
      contextRef="From2023-10-012024-03-31_custom_IPSMember"
      decimals="INF"
      id="Fact001111"
      unitRef="Pure">0.0925</us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
    <us-gaap:LineOfCreditFacilityInterestRateDuringPeriod
      contextRef="From2022-10-012023-09-30_custom_IPSMember"
      decimals="INF"
      id="Fact001113"
      unitRef="Pure">0.0925</us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
    <us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity
      contextRef="AsOf2024-03-31_custom_IPSMember"
      decimals="0"
      id="Fact001115"
      unitRef="USD">1300000</us-gaap:LineOfCreditFacilityRemainingBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityExpirationDate1
      contextRef="From2023-10-012024-03-31_custom_IPSMember"
      id="Fact001117">2024-05-31</us-gaap:LineOfCreditFacilityExpirationDate1>
    <us-gaap:LesseeOperatingLeasesTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001119">&lt;p id="xdx_802_eus-gaap--LesseeOperatingLeasesTextBlock_z5Q53vbQiB3c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="width: 10%"&gt;&lt;b&gt;NOTE 12&lt;/b&gt;&lt;/td&gt;
  &lt;td style="width: 90%"&gt;&lt;b&gt;&lt;span id="xdx_82D_zvARJOrTI48c"&gt;LEASES&lt;/span&gt; &lt;/b&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;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, engineering, and administrative office space. Cash paid for amounts included in operating lease liabilities
for the six months ended March 31, 2024 and 2023, which have been included in cash flows from operating activities, was $&lt;span id="xdx_906_eus-gaap--OperatingLeasePayments_pp0p0_c20231001__20240331_zIaz5RhMXSG" title="Operating lease payments"&gt;294,000
&lt;/span&gt;and $&lt;span id="xdx_90C_eus-gaap--OperatingLeasePayments_pp0p0_c20221001__20230331_z3x7kgRK2zJa"&gt;286,000&lt;/span&gt;,
respectively. Details of operating lease expense are as follows:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--LeaseCostTableTextBlock_zK97f5AeL057" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details - Operating lease expense)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 10pt; font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B1_z3MRB9Vy0ZOa" style="display: none"&gt;Schedule of operating lease expense&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49C_20240101__20240331_zm2l4WdvbGFd" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20230101__20230331_zZocbaRRIE36" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_495_20231001__20240331_zm12KVezCu33" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20221001__20230331_zymauP4Wm3G9" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Three Months Ended &lt;br/&gt;
March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Six Months Ended &lt;br/&gt;
March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--OperatingLeaseExpenseAbstract_iB_zazBwa7LsXNa" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Operating lease expense included in:&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--OtherSellingAndMarketingExpense_zAWs65JdYyT4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; width: 40%; font-size: 10pt; text-align: left"&gt;Sales and marketing expense&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;4,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;2,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;7,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;3,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--OtherGeneralAndAdministrativeExpense_zhvUTtbuvZui" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;General and administrative expense&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;151,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;162,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;302,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;309,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--OperatingLeaseExpense_zk9FUlh3MW7d" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 20pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;155,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;164,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;309,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;312,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A0_zsHqYl7tJAT6" 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 March 31, 2024, the Company&#x2019;s
operating leases had a weighted average remaining lease term of &lt;span id="xdx_90A_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20240331_zOOCprFrhcK3" title="Weighted average remaining lease term"&gt;7.2&lt;/span&gt; years and a weighted average discount rate of &lt;span id="xdx_90C_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20240331_zaqejuLijCI1" title="Weighted average discount rate"&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-align: justify; text-indent: 0.25in"&gt;At March 31, 2024, future
minimum payments under non-cancellable operating leases were as follows:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z8R3XfAmifti" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%" summary="xdx: Disclosure - LEASES (Details - Future minimum payments operating lease)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8B7_zITHB9BE76G5" style="display: none"&gt;Schedule of future minimum payments under operating leases&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_497_20240331_zAb75bcNkFd5" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_zy60umcyN3qe" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 76%; font-size: 10pt"&gt;Remainder of Fiscal 2024&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 21%; font-size: 10pt; text-align: right"&gt;298,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;Fiscal 2025&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;556,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt"&gt;Fiscal 2026&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;510,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;Fiscal 2027&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;419,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt"&gt;Fiscal 2028&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;428,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Thereafter&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;1,551,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total future minimum lease payments&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;3,762,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_ztb2rbMkbrXd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Less imputed interest&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(715,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; 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="font-size: 10pt"&gt;Present value of lease liabilities&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;3,047,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--OperatingLeasesLiabilityCurrent_iI_pp0p0_zvnym6YPWzC7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Less current portion of lease liabilities&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(423,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--OperatingLeasesLiabilityNoncurrent_iI_pp0p0_zfkfRBGHvdA4" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Long-term portion of lease liabilities&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;2,624,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A5_zSa6lQhraUC4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&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;














</us-gaap:LesseeOperatingLeasesTextBlock>
    <us-gaap:OperatingLeasePayments
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact001121"
      unitRef="USD">294000</us-gaap:OperatingLeasePayments>
    <us-gaap:OperatingLeasePayments
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact001122"
      unitRef="USD">286000</us-gaap:OperatingLeasePayments>
    <us-gaap:LeaseCostTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001124">&lt;table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--LeaseCostTableTextBlock_zK97f5AeL057" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details - Operating lease expense)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-left: 10pt; font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B1_z3MRB9Vy0ZOa" style="display: none"&gt;Schedule of operating lease expense&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49C_20240101__20240331_zm2l4WdvbGFd" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20230101__20230331_zZocbaRRIE36" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_495_20231001__20240331_zm12KVezCu33" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20221001__20230331_zymauP4Wm3G9" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Three Months Ended &lt;br/&gt;
March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;For the Six Months Ended &lt;br/&gt;
March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--OperatingLeaseExpenseAbstract_iB_zazBwa7LsXNa" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Operating lease expense included in:&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--OtherSellingAndMarketingExpense_zAWs65JdYyT4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; width: 40%; font-size: 10pt; text-align: left"&gt;Sales and marketing expense&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;4,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;2,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;7,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; font-size: 10pt; text-align: right"&gt;3,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--OtherGeneralAndAdministrativeExpense_zhvUTtbuvZui" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;General and administrative expense&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;151,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;162,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;302,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;309,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--OperatingLeaseExpense_zk9FUlh3MW7d" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 20pt; font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;155,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;164,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;309,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;312,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


</us-gaap:LeaseCostTableTextBlock>
    <us-gaap:OtherSellingAndMarketingExpense
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact001131"
      unitRef="USD">4000</us-gaap:OtherSellingAndMarketingExpense>
    <us-gaap:OtherSellingAndMarketingExpense
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact001132"
      unitRef="USD">2000</us-gaap:OtherSellingAndMarketingExpense>
    <us-gaap:OtherSellingAndMarketingExpense
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact001133"
      unitRef="USD">7000</us-gaap:OtherSellingAndMarketingExpense>
    <us-gaap:OtherSellingAndMarketingExpense
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact001134"
      unitRef="USD">3000</us-gaap:OtherSellingAndMarketingExpense>
    <us-gaap:OtherGeneralAndAdministrativeExpense
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact001136"
      unitRef="USD">151000</us-gaap:OtherGeneralAndAdministrativeExpense>
    <us-gaap:OtherGeneralAndAdministrativeExpense
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact001137"
      unitRef="USD">162000</us-gaap:OtherGeneralAndAdministrativeExpense>
    <us-gaap:OtherGeneralAndAdministrativeExpense
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact001138"
      unitRef="USD">302000</us-gaap:OtherGeneralAndAdministrativeExpense>
    <us-gaap:OtherGeneralAndAdministrativeExpense
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact001139"
      unitRef="USD">309000</us-gaap:OtherGeneralAndAdministrativeExpense>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact001141"
      unitRef="USD">155000</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact001142"
      unitRef="USD">164000</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact001143"
      unitRef="USD">309000</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact001144"
      unitRef="USD">312000</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2024-03-31" id="Fact001146">P7Y2M12D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent
      contextRef="AsOf2024-03-31"
      decimals="INF"
      id="Fact001148"
      unitRef="Pure">0.057</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001150">&lt;table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z8R3XfAmifti" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%" summary="xdx: Disclosure - LEASES (Details - Future minimum payments operating lease)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8B7_zITHB9BE76G5" style="display: none"&gt;Schedule of future minimum payments under operating leases&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_497_20240331_zAb75bcNkFd5" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_zy60umcyN3qe" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 76%; font-size: 10pt"&gt;Remainder of Fiscal 2024&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 21%; font-size: 10pt; text-align: right"&gt;298,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;Fiscal 2025&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;556,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt"&gt;Fiscal 2026&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;510,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;Fiscal 2027&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;419,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt"&gt;Fiscal 2028&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;428,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Thereafter&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;1,551,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total future minimum lease payments&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;3,762,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_ztb2rbMkbrXd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Less imputed interest&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(715,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; 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="font-size: 10pt"&gt;Present value of lease liabilities&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;3,047,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--OperatingLeasesLiabilityCurrent_iI_pp0p0_zvnym6YPWzC7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Less current portion of lease liabilities&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(423,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--OperatingLeasesLiabilityNoncurrent_iI_pp0p0_zfkfRBGHvdA4" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt"&gt;Long-term portion of lease liabilities&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;2,624,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001152"
      unitRef="USD">298000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001154"
      unitRef="USD">556000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001156"
      unitRef="USD">510000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001158"
      unitRef="USD">419000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001160"
      unitRef="USD">428000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001162"
      unitRef="USD">1551000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001164"
      unitRef="USD">3762000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
    <us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001166"
      unitRef="USD">715000</us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
    <us-gaap:OperatingLeaseLiability
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001168"
      unitRef="USD">3047000</us-gaap:OperatingLeaseLiability>
    <ford:OperatingLeasesLiabilityCurrent
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001170"
      unitRef="USD">-423000</ford:OperatingLeasesLiabilityCurrent>
    <ford:OperatingLeasesLiabilityNoncurrent
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001172"
      unitRef="USD">2624000</ford:OperatingLeasesLiabilityNoncurrent>
    <us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001180">&lt;p id="xdx_807_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_zh4ZVkLPkO2a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="width: 10%"&gt;&lt;b&gt;NOTE 13&lt;/b&gt;&lt;/td&gt;
  &lt;td style="width: 90%"&gt;&lt;b&gt;&lt;span id="xdx_829_zIv6YA7H7BTe"&gt;ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES&lt;/span&gt;&lt;/b&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;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"&gt;Accrued expenses and other
current liabilities at March 31, 2024 and September 30, 2023 are as follows:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_z707Ttm0s7Ml" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B1_zmxMfrqfROn8" style="display: none"&gt;Schedule of accrued expenses and other accrued liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_498_20240331_z6yIG5DEX2nb" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20230930_zVcxLF13Rzq2" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--AccruedSalesCommissionCurrent_iI_pp0p0_maAPAALzhdy_zfpjvWVtmiPk" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 46%; font-size: 10pt; text-align: left"&gt;Accrued commissions/bonuses&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; font-size: 10pt; text-align: right"&gt;69,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; font-size: 10pt; text-align: right"&gt;872,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--CompensatedAbsencesLiability_iI_pp0p0_maAPAALzhdy_zyaIgDxLYXQh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Paid time off&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;302,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;285,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--AccountsPayableOtherCurrent_iI_pp0p0_maAPAALzhdy_zB606eIPktnl" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;189,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;201,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_pp0p0_mtAPAALzhdy_zyv4ofcpGJh2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;560,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;1,358,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; 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 0.75in; text-align: justify; text-indent: 0.25in"&gt;&#160;&lt;/p&gt;

</us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock>
    <us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001182">&lt;table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_z707Ttm0s7Ml" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details)"&gt;
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    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B1_zmxMfrqfROn8" style="display: none"&gt;Schedule of accrued expenses and other accrued liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_498_20240331_z6yIG5DEX2nb" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20230930_zVcxLF13Rzq2" style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--AccruedSalesCommissionCurrent_iI_pp0p0_maAPAALzhdy_zfpjvWVtmiPk" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 46%; font-size: 10pt; text-align: left"&gt;Accrued commissions/bonuses&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; font-size: 10pt; text-align: right"&gt;69,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; font-size: 10pt; text-align: right"&gt;872,000&lt;/td&gt;&lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--CompensatedAbsencesLiability_iI_pp0p0_maAPAALzhdy_zyaIgDxLYXQh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Paid time off&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;302,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: right"&gt;285,000&lt;/td&gt;&lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--AccountsPayableOtherCurrent_iI_pp0p0_maAPAALzhdy_zB606eIPktnl" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;189,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;201,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_pp0p0_mtAPAALzhdy_zyv4ofcpGJh2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"&gt;560,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
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