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SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) | Sep. 30, 2022 | Sep. 30, 2021
--- | --- | ---
Deferred Tax Assets: |  |
Net operating loss carryforwards | $ 18,563,887 | $ 8,702,738
Inventory | 1,330,547 | 1,405,057
Allowance for bad debt | 8,304 | 35,345
Warrants (interest expense) | 2,975,593 | 1,155,642
Accruals | 289,426 | 280,447
Warranty Reserve | 27,764 | 28,002
Other | 5,847 | 4,358
Total gross deferred taxes | 23,201,368 | 11,611,589
Valuation allowance | (20,895,094) | (9,491,650)
Net deferred tax assets | 2,306,274 | 2,119,939
Deferred Tax Liabilities: |  |
Inventory and other Reserves | (490,967) | (638,230)
Prepaid expenses | (124,399) | (87,934)
Goodwill amortization | (525,898) | (557,074)
Depreciation | (1,165,010) | (836,701)
Other |  |
Total deferred tax liabilities | (2,306,274) | (2,119,939)
Total deferred tax assets (liabilities) |  |

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