XML 34 R26.htm IDEA: XBRL DOCUMENT
v3.25.2

DISCONTINUED OPERATIONS AND ASSETS HELD FOR SALE (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2024 | Sep. 30, 2024
Discontinued Operations and Disposal Groups [Abstract] |  |
Schedule of discontinued operations |
Schedule of discontinued operations |  |  |  |  |  |
|  | For the Three Months Ended December 31, |
|  | 2024 |  |  | 2023 |
Revenues, net |  | $ | 1,991,000 |  |  | $ | 2,675,000 |
Cost of sales |  |  | 1,623,000 |  |  |  | 2,280,000 |
Gross profit |  |  | 368,000 |  |  |  | 395,000 |
Sales and marketing expenses |  |  | 145,000 |  |  |  | 305,000 |
General and administrative expenses |  |  | 33,000 |  |  |  | 79,000 |
Income from discontinued operations |  | $ | 190,000 |  |  | $ | 11,000 |
Schedule of discontinued operations |  |  |  |  |  |  |  |
|  | For the Fiscal Years Ended September 30, |
|  | 2024 |  |  | 2023 |
Revenues, net |  | $ | 10,935,000 |  |  | $ | 18,335,000 |
Cost of sales |  |  | 9,642,000 |  |  |  | 18,060,000 |
Gross profit |  |  | 1,293,000 |  |  |  | 275,000 |
Sales and marketing expenses |  |  | 880,000 |  |  |  | 1,998,000 |
General and administrative expenses |  |  | 197,000 |  |  |  | 246,000 |
Income/(loss) from operations |  |  | 216,000 |  |  |  | (1,969,000 | )
Loss on classification as held for sale |  |  | – |  |  |  | (1,705,000 | )
Income/(loss) from discontinued operations, net of tax |  | $ | 216,000 |  |  | $ | (3,674,000 | )
Schedule of major components of assets and liabilities |  |
Schedule of major components of assets and liabilities |  |  |  |  |  |  |  |
|  | September 30, |
|  | 2024 |  |  | 2023 |
Cash |  | $ | 245,000 |  |  | $ | 358,000 |
Accounts receivable, net |  |  | 2,124,000 |  |  |  | 2,144,000 |
Inventories |  |  | 490,000 |  |  |  | 843,000 |
Prepaid expenses and other current assets |  |  | 49,000 |  |  |  | 58,000 |
Total assets held for sale |  | $ | 2,908,000 |  |  | $ | 3,403,000 |
Accounts payable |  |  | 25,000 |  |  |  | 23,000 |
Due to Forward China |  |  | 7,226,000 |  |  |  | 8,246,000 |
Other current liabilities |  |  | 42,000 |  |  |  | 47,000 |
Total liabilities held for sale |  | $ | 7,293,000 |  |  | $ | 8,316,000 |

X
- References No definition available. + Details
Name: | us-gaap_DiscontinuedOperationsAndDisposalGroupsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfAmountsRecognizedInBalanceSheetTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 3 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-3 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483475/205-20-45-11 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-3A Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4A -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-4A Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4B -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-4B Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5A Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5B Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5C Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5D -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5D Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-7 Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-1 Reference 15: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-3 + Details
Name: | us-gaap_ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration