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v3.22.1

LEASES (Tables) | 6 Months Ended
--- | ---
Mar. 31, 2022
Leases |
SUMMARY OF FINANCE AND OPERATING LEASE LIABILITIES | Finance and operating lease liabilities consist of the following: SUMMARY OF FINANCE AND OPERATING LEASE LIABILITIES
|  | March 31, |  |  | September 30, |
|  | 2021 |  |  | 2021 |
Lease liabilities - current |  |  |  |  |  |  |  |
Finance leases |  | $ | - |  |  | $ | - |
Operating leases |  |  | 905,041 |  |  |  | 830,791 |
|  |  | 905,041 |  |  |  | 830,791 |
Lease liabilities - net of current portion |  |  |  |  |  |  |  |
Finance leases |  | $ | - |  |  | $ | - |
Operating leases |  |  | 2,013,630 |  |  |  | 2,017,408 |
|  | $ | 2,013,630 |  |  | $ | 2,017,408 |
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, 2022, is set forth below: SCHEDULE OF RECONCILIATION OF UNDISCOUNTED CASH FLOWS TO FINANCE AND OPERATING LEASE LIABILITIES
Years ending September 30, |  | Finance leases |  |  | Operating Leases |  |  | Total |
2022 |  |  | - |  |  |  | 604,963 |  |  |  | 604,963 |
2023 |  |  | - |  |  |  | 784,504 |  |  |  | 784,504 |
2024 |  |  | - |  |  |  | 660,865 |  |  |  | 660,865 |
2025 |  |  | - |  |  |  | 638,531 |  |  |  | 638,531 |
2026 & Thereafter |  |  | - |  |  |  | 702,252 |  |  |  | 702,252 |
Undiscounted lease payments |  |  | - |  |  |  | 3,391,115 |  |  |  | 3,391,115 |
Amount representing interest |  |  | - |  |  |  | (472,444 | ) |  |  | (472,444 | )
Discounted lease payments |  | $ | - |  |  | $ | 2,918,671 |  |  | $ | 2,918,671 |
SCHEDULE OF LEASE COSTS | Additional disclosures of lease data are set forth below: SCHEDULE OF LEASE COSTS
|  | Six months ended |
|  | March 31, 2022 |  |  | March 31, 2021 |
Lease costs: |  |  |  |  |  |  |  |
Finance lease costs: |  |  |  |  |  |  |  |
Depreciation of finance lease assets |  | $ | - |  |  | $ | 5,728 |
Interest on lease liabilities |  |  | - |  |  |  | 27 |
Operating lease costs: |  |  |  |  |  |  |  |
Amortization of right-of-use assets |  |  | 338,643 |  |  |  | 186,777 |
Interest on lease liabilities |  |  | 30,720 |  |  |  | 16,636 |
Total lease cost |  | $ | 369,363 |  |  | $ | 209,168 |
Other information: |  |  |  |  |  |  |  |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |  |  |  |
Operating leases |  | $ | 246,715 |  |  | $ | 178,228 |
Finance leases |  |  | - |  |  |  | 14,306 |
|  | $ | 246,715 |  |  | $ | 192,534 |
Weighted-average remaining lease term - finance leases (months) |  |  | 0 |  |  |  | 7 |
Weighted-average remaining lease term - operating leases (months) |  |  | 36 |  |  |  | 48 |
Weighted-average discount rate - finance leases |  |  | N/A |  |  |  | 3.63 | %
Weighted-average discount rate - operating leases |  |  | 5.66 | % |  |  | 6.64 | %

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- Definition Schedule of Reconciliation of Undiscounted Cash Flows to Finance and Operating Lease Liabilities [Table Text Block] + References No definition available. + Details
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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980 + Details
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