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Basis of Presentation and Summary of Significant Accounting Policies (Tables)

3 Months Ended

Dec. 31, 2020

Accounting Policies [Abstract]

Schedule of Revenue by Major Customers

In the three months ended December 31, 2020 and 2019, revenue was primarily derived from major customers disclosed below.

Three months ended December 31, 2020:

C ustomer Name		Sales Amount				% of Total Revenue				Accounts Receivable Amount				% of Total Accounts Receivable
Customer WP		$	156,299				30	%		$	94,066				43	%
Customer RSM		$	66,811				13	%		$	-				0	%
Customer GR		$	65,536				13	%		$	65,352				30	%

Three months ended December 31, 2019:

Customer Name		Sales Amount				% of Total Revenue				Accounts Receivable Amount				% of Total Accounts Receivable
Customer WP		$	233,283				43	%		$	178,114				34	%
Customer K		$	106,664				20	%		$	264,842				51	%
Customer J		$	90,085				16	%		$	35,091				7	%

Schedule of ROU Assets and Lease Liability

The impact of ASU No. 2016-02 (“Leases (Topic 842)” on our consolidated balance sheet beginning October 1, 2020, through the recognition of ROU assets and lease liabilities for operating leases are as follows:

		October 1, 2020
ROU Asset		$	652,197
Lease Liability		$	659,391

Schedule of Other Information Related to Operating Lease

Other information related to our operating leases is as follows:

ROU Asset – October 1, 2020		$	652,197
Amortization during the period			(64,708	)
ROU Asset –December 31, 2020		$	587,489
Lease Liability – October 1, 2020		$	659,391
Amortization during the period			(63,507	)
Lease Liability – December 31, 2020		$	595,884
Lease Liability – Short-Term		$	265,283
Lease Liability – Long-Term			330,601
Lease Liability – Total		$	595,884

Schedule of Future Minimum Rental Payments for Operating Leases

Amounts due within 12 months of December 31,

2021		$	289,088
2022			157,823
2023			127,982
2024			64,937
2025			-
Total Minimum Lease Payments			639,830
Less Effect of Discounting			(43,946	)
Present Value of Future Minimum Lease Payments			595,884
Less Current Portion of Operating Lease Obligations			(265,283	)
Long-Term Operating Lease Obligations		$	330,601

Summary of ROU Assets Under Finance Leases

The following summarizes ROU assets under finance leases at December 31, 2020:

ROU asset-finance lease at October 1, 2020		$	105,825
Amortization			(6,225	)
ROU asset-finance lease at December 31, 2020		$	99,600

Schedule of Future Minimum Lease Payments for Finance Leases

The table below summarizes future minimum finance lease payments at December 31, 2020 for the 12 months ended December 31:

2021		$	33,113
2022			33,113
2023			33,113
2024			19,316
2025			—
Total Minimum Lease Payments			118,655
Amount representing interest			(23,803	)
Present Value of Minimum Lease Payments			94,852
Current Portion of Finance Lease Obligations			(25,307	)
Finance Lease Obligations, Less Current Portion		$	69,545

Schedule of Cash and Non-cash Activities of Leases

Cash and non cash activities associated with the leases for the three months ended December 31, 2020 are as follows:

Operating cash outflows from operating leases:			71,617
Operating cash outflows from finance lease:			3,133
Financing cash outflows from finance lease:			5,146

Schedule of Future Minimum Lease Payments of Sublease

Future minimum lease payments to be received under that sublease as of December 31, 2020, for the 12 months ended December 31:

2021		$	120,621
2022			124,190
2023			127,926
2024			64,918
2025			—
Total		$	437,655

Schedule of Loan Payments

The loan payments required for the next five remaining fiscal years are as follows:

		Ford Motor Credit				ShinHan Bank				Total
2021		$	7,555			$	52,175
2022			1,923				13,043
Total Current Portion		$	9,478			$	65,218			$	74,696

2022		$	5,854			$	13,044
2023			8,005
2024			2,724
2025
Total LT Portion		$	16,583			$	13,044			$	29,627
Grand Total		$	26,061			$	78,262			$	104,323

Schedule of Inventory

		December 31, 2020				September 30, 2020
Raw materials		$	191,865			$	176,231
Finished goods			64,433				69,139
Less – Inventory reserve			-				-
Total		$	256,298			$	245,370

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