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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2024
Income Tax Disclosure [Abstract] |
Schedule of income tax provision |
Schedule of income tax provision |  |  |  |  |  |
|  | Fiscal 2024 |  |  | Fiscal 2023 |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | – |  |  | $ | – |
State |  |  | 23,000 |  |  |  | 20,000 |
Foreign |  |  | – |  |  |  | – |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | (141,000 | ) |  |  | 112,000 |
State |  |  | (71,000 | ) |  |  | (244,000 | )
Foreign |  |  | (16,000 | ) |  |  | (39,000 | )
Deferred income tax expense (benefit) |  |  | (205,000 | ) |  |  | (151,000 | )
Change in valuation allowance |  |  | 228,000 |  |  |  | 171,000 |
Income tax provision |  | $ | 23,000 |  |  | $ | 20,000 |
Schedule of deferred tax assets and liabilities |
Schedule of deferred tax assets and liabilities |  |  |  |  |  |
|  | September 30, |
|  | 2024 |  |  | 2023 |
Deferred tax assets |  |  |  |  |  |  |  |
Net operating losses |  | $ | 3,586,000 |  |  | $ | 2,976,000 |
Share-based compensation |  |  | 269,000 |  |  |  | 242,000 |
AMT & other tax credits |  |  | – |  |  |  | 5,000 |
Excess tax over book basis in inventory |  |  | – |  |  |  | 18,000 |
Reserves and other allowances |  |  | 388,000 |  |  |  | 893,000 |
Lease liability |  |  | 702,000 |  |  |  | 794,000 |
Accrued compensation |  |  | 32,000 |  |  |  | 101,000 |
Accrued related party interest |  |  | 5,000 |  |  |  | 5,000 |
Charitable contributions |  |  | 1,000 |  |  |  | 1,000 |
Interest expense limitation |  |  | 82,000 |  |  |  | 46,000 |
Total deferred tax assets |  |  | 5,065,000 |  |  |  | 5,081,000 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Depreciation |  |  | (11,000 | ) |  |  | (9,000 | )
Prepaid expenses |  |  | (41,000 | ) |  |  | (88,000 | )
Intangible assets |  |  | (64,000 | ) |  |  | (145,000 | )
Operating lease right-of-use assets |  |  | (642,000 | ) |  |  | (737,000 | )
Total deferred tax liabilities |  |  | (758,000 | ) |  |  | (979,000 | )
Valuation allowance |  |  | (4,307,000 | ) |  |  | (4,102,000 | )
Net deferred tax assets |  | $ | – |  |  | $ | – |
Schedule of reconciliation of effective tax rate |
Schedule of reconciliation of effective tax rate |  |  |  |  |  |
|  | Fiscal 2024 |  |  | Fiscal 2023 |
U.S. federal statutory rate |  |  | 21.0% |  |  |  | 21.0% |
State tax rate, net of federal benefit |  |  | 2.1% |  |  |  | 3.9% |
Foreign rate differential |  |  | 0.7% |  |  |  | (9.2% | )
Tax return to provision adjustments |  |  | (14.3% | ) |  |  | (94.6% | )
Effect of state tax rate change |  |  | 1.9% |  |  |  | (8.5% | )
Change in valuation allowance |  |  | (12.6% | ) |  |  | 95.7% |
Permanent differences |  |  | (0.1% | ) |  |  | 2.9% |
Effective tax rate |  |  | (1.3% | ) |  |  | 11.2% |

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