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Leases (Tables)
 6 Months Ended
Mar. 31, 2021
Leases [Abstract]  
Summary of Finance and Operating Lease Liabilities

Finance and operating lease liabilities consist of the following:

 

   

March 31,

2021

    

September 30,

2020

  
Lease liabilities - current                
Finance leases   $ 8,501     $ 20,061  
Operating leases     755,607       700,975  
      764,108       721,036  
                 
Lease liabilities - net of current portion                
Finance leases   $ -     $ -  
Operating leases     2,106,545       2,027,406  
    $ 2,106,545     $ 2,027,406  
Schedule of Reconciliation of Undiscounted Cash Flows to Finance and Operating Lease Liabilities

A reconciliation of undiscounted cash flows to finance and operating lease liabilities recognized in the condensed consolidated balance sheet at March 31, 2021, is set forth below:

 

    Finance leases     Operating Leases     Total  
Years ending September 30,                  
2021     8,528       404,419       412,947  
2022     -       799,784       799,784  
2023     -       616,607       616,607  
2024     -       480,881       480,881  
2025     -       457,078       457,078  
2026 & Thereafter     -       573,198       573,198  
Undiscounted lease payments     8,528       3,331,967       3,340,495  
Amount representing interest     (27 )     (469,815 )     (469,842 )
Discounted lease payments   $ 8,501     $ 2,862,152     $ 2,870,653  

 
Schedule of Lease Costs

Additional disclosures of lease data are set forth below:

 

    Six months ended  
    March 31, 2021     March 31, 2020  
Lease costs:                
Finance lease costs:                
Depreciation of finance lease assets   $ 11,456     $ 11,456  
Interest on lease liabilities     61       416  
                 
Operating lease costs:                
Amortization of right-of-use assets     438,539       275,822  
Interest on lease liabilities     34,613       20,375  
Total lease cost   $ 484,669     $ 308,069  
                 
Other information:                
Cash paid for amounts included in the measurement of lease liabilities:                
Operating leases   $ 450,102     $ 11,872  
Finance leases     20,034       398,580  
    $ 470,136     $ 410,452  
                 
Weighted-average remaining lease term - finance leases (months)     3       16  
Weighted-average remaining lease term - operating leases (months)     72       28  
                 
Weighted-average discount rate - finance leases     3.63 %     3.63 %
Weighted-average discount rate - operating leases     6.85 %     6.57 %