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LEASES (Tables)
 9 Months Ended
Jun. 30, 2021
Leases  
SUMMARY OF FINANCE AND OPERATING LEASE LIABILITIES

Finance and operating lease liabilities consist of the following:

 

   June 30,   September 30, 
   2021   2020 
Lease liabilities - current          
Finance leases  $-   $20,061 
Operating leases   840,016    700,975 
    840,016    721,036 
           
Lease liabilities - net of current portion          
Finance leases  $-   $- 
Operating leases   2,261,148    2,027,406 
   $2,261,148   $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 June 30, 2021, is set forth below:

 

Years ending September 30,  Finance leases   Operating Leases   Total 
2021   -    236,899    236,899 
2022   -    895,590    895,590 
2023   -    712,413    712,413 
2024   -    576,687    576,687 
2025   -    552,884    552,884 
2026 & Thereafter   -    621,099    621,099 
Undiscounted lease payments   -    3,595,572    3,595,572 
Amount representing interest   -    (494,408)   (494,408)
Discounted lease payments  $-   $3,101,164   $3,101,164 
SCHEDULE OF LEASE COSTS

Additional disclosures of lease data are set forth below:

 

   Nine months ended 
   June 30, 2021   March 31, 2020 
Lease costs:          
Finance lease costs:          
Depreciation of finance lease assets  $17,184   $11,456 
Interest on lease liabilities   88    416 
           
Operating lease costs:          
Amortization of right-of-use assets   653,175    275,822 
Interest on lease liabilities   56,927    20,375 
Total lease cost  $727,374   $308,069 
           
Other information:          
Cash paid for amounts included in the measurement of lease liabilities:          
Operating leases  $650,535   $296,892 
Finance leases   28,535    13,838 
   $679,070   $310,730 
           
Weighted-average remaining lease term - finance leases (months)   3    13 
Weighted-average remaining lease term - operating leases (months)   58    73 
           
Weighted-average discount rate - finance leases   3.63%   6.95%
Weighted-average discount rate - operating leases   6.85%   6.98%