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2. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Inventory (Policies)
12 Months Ended
Sep. 30, 2018
Policies  
Inventory Inventory, consisting principally of raw materials, work in process and finished goods held for production and sale, is stated at the lower of cost or net realizable value, cost being determined using the weighted

average cost method. The Company reviews inventory levels at least quarterly and records a valuation allowance when appropriate. At September 30, 2018 and 2017, the carrying value of inventory of $134,877 and $266,620 respectively, reflected on the consolidated balance sheets is net of this adjustment.

 

 

 

September 30,

2018

 

September 30,

2017

Raw materials

 

$ 30,200   

 

$ 111,043   

Work in process

 

-   

 

5,535   

Finished goods

 

104,677   

 

159,128   

Less - Inventory reserve

 

-   

 

(9,086)  

Total

 

$ 134,877   

 

$ 266,620