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INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2022

Income Tax Disclosure [Abstract]

SCHEDULE OF (LOSS) INCOME BEFORE PROVISION FOR TAX

The following is a geographical breakdown of loss before the provision for income taxes:

 SCHEDULE OF (LOSS) INCOME BEFORE PROVISION FOR TAX

		Year ended September 30,
		2022				2021
Domestic		$	(12,103,393	)		$	30,957
Foreign			(1,397,394	)			738,255
Loss before provision for income taxes		$	(13,500,787	)		$	769,212

SCHEDULE OF PROVISION FOR INCOME TAXES

The provision for income taxes consisted of the following:

 SCHEDULE OF PROVISION FOR INCOME TAXES

		September 30, 2022				September 30, 2021
Current (benefit)/provision
Federal		$	-			$	-
State			(208,545	)			375,434
Foreign			-				-
Total current (benefit)/provision			(208,545	)			375,434
Deferred provision
Federal			-				-
State			-				-
Foreign			-				-
Total deferred provision		$	-			$	-
Total (benefit)/provision for income taxes		$	(208,545	)		$	375,434
Effective Income tax rate			1.54	%			48.81	%

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

The following is a reconciliation of the effective income tax rate to the federal and state statutory rates:

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION 

		For the Fiscal Year				For the Fiscal Year
		Ended				Ended
		September 30, 2022				September 30, 2021
U.S. statutory rate			21.00	%			21.00	%
State taxes, net of federal			1.22	%			6.50	%
Foreign tax rate differential			-1.04	%			0.00	%
Change in valuation allowance			-13.73	%			0.00	%
Return to provision			1.33	%			0.00	%
Goodwill impairment			-5.16	%			0.00	%
SEC settlement payment			-3.42	%			0.00	%
PPP loan forgiveness			1.51	%			0.00	%
Permanent differences			-0.17	%			21.31	%
Effective rate			1.54	%			48.81	%

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The components of our deferred tax assets and liabilities are summarized as follows:

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 

		September 30, 2022				September 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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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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-Publisher FASB
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-SubTopic 10
-Section 50
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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
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