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BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2022

Accounting Policies [Abstract]

SCHEDULE OF REVENUE BY MAJOR CUSTOMERS

In the six months ended March 31, 2022 and 2021, revenue was primarily derived from major customers disclosed below.

 SCHEDULE OF REVENUE BY MAJOR CUSTOMERS

Six months ended March 31, 2022:

Customer Name		Sales Amount				% of Total Revenue				Accounts Receivable Amount				% of Total Accounts Receivable
Customer WP		$	520,208				30	%		$	190,978				30	%
Customer CU		$	252,137				15	%		$	189,768				29	%

Six months ended March 31, 2021:

Customer Name		Sales Amount				% of Total Revenue				Accounts Receivable Amount				% of Total Accounts Receivable
Customer WP		$	261,799				28	%		$	111,975				43	%

SCHEDULE OF OTHER INFORMATION RELATED TO OPERATING LEASE

 SCHEDULE OF OTHER INFORMATION RELATED TO OPERATING LEASE

ROU Asset – October 1, 2021		$	386,587
ROU Asset added during the period			558,371
Amortization during the period			(94,544	)
ROU Asset –March 31, 2022		$	850,414
Lease Liability – October 1, 2021		$	398,587
Lease Liability added during the period			558,371
Amortization during the period			(91,525	)
Lease Liability – March 31, 2022		$	865,433
Lease Liability – Short-Term		$	349,825
Lease Liability – Long-Term			515,608
Lease Liability – Total		$	865,433

SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASES

Amounts due within twelve months of March 31,

 SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASES

2023		$	373,017
2024			343,295
2025			187,692
Total Minimum Lease Payments			904,004
Less Effect of Discounting			(38,571	)
Present Value of Future Minimum Lease Payments			865,433
Less Current Portion of Operating Lease Liabilities			349,825
Long-Term Operating Lease Liabilities		$	515,608

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS FOR FINANCE LEASES

The table below summarizes future minimum finance lease payments at March 31, 2022 for the twelve months ended March 31:

 SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS FOR FINANCE LEASES

2022		$	33,113
2023			33,113
2024			11,037
2025			-
2026			-
Total Minimum Lease Payments			77,263
Amount representing interest			(10,733	)
Present Value of Minimum Lease Payments			66,530
Current Portion of Finance Lease Obligations			29,665
Finance Lease Obligations, Less Current Portion		$	36,865

SCHEDULE OF CASH AND NON-CASH ACTIVITIES OF LEASES

Cash and non-cash activities associated with the leases for the six months ended March 31, 2022 are as follows:

 SCHEDULE OF CASH AND NON-CASH ACTIVITIES OF LEASES

Operating cash outflows from operating leases:		$	123,217
Operating cash outflows from finance lease:		$	4,686
Financing cash outflows from finance lease:		$	11,870

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS OF SUBLEASE

 SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS OF SUBLEASE

2023		$	125,104
2024			128,881
2025			32,458
2026			-
2027			-
Total		$	286,443

SCHEDULE OF LOAN PAYMENTS

The remaining loan payments are as follows:

 SCHEDULE OF LOAN PAYMENTS

		Ford Motor Credit				ShinHan Bank				Total
2022 (Apr 2022 - Sep 2022)		$	3,888				4,619
2023 (Oct 2022 - Mar 2023)			3,945				7,067
Total Current Portion		$	7,833				11,686				19,519
2023 (Apr 2023 - Sep 2023)		$	8,748				-
Total Long-Term Portion		$	8,748				-				8,748
Grand Total		$	16,581				11,686				28,267

SCHEDULE OF INVENTORY

 SCHEDULE OF INVENTORY

		March 31, 2022				September 30, 2021
Raw materials		$	573,733			$	552,621
Finished goods			57,551				20,843
Less – Inventory reserve			-				-
Total		$	631,284			$	573,464

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