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INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2023

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,
		2023				2022
Domestic		$	(6,279,077	)		$	(9,429,686	)
Foreign			277,964				(1,397,394	)
Loss before provision for income taxes		$	(6,001,113	)		$	(10,827,080	)

SCHEDULE OF PROVISION FOR INCOME TAXES

The provision for income taxes consisted of the following:

 SCHEDULE OF PROVISION FOR INCOME TAXES 

		September 30, 2023				September 30, 2022
Current (benefit)/provision
Federal		$	-			$	-
State			319,427				(209,345	)
Foreign			74,845				-
Total current (benefit)/provision			394,272				(209,345	)
Deferred provision
Federal			-				-
State			-				-
Foreign			-				-
Total deferred provision		$	-			$	-
Total (benefit)/provision for income taxes		$	394,272			$	(209,345	)
Effective Income tax rate			-6.57	%			1.93	%

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, 2023				September 30, 2022
U.S. statutory rate			21.00	%			21.00	%
State taxes, net of federal			-4.21	%			1.22	%
Foreign tax rate differential			-0.45	%			-1.04	%
Change in valuation allowance			-22.51	%			-13.73	%
Return to provision			0.98	%			1.72	%
Goodwill impairment			0.00	%			-5.16	%
SEC settlement payment			0.00	%			-3.42	%
PPP loan forgiveness			0.00	%			1.51	%
Global intangible income			-0.97	%			0.00	%
Permanent differences			-0.42	%			-0.17	%
Effective rate			-6.57	%			1.93	%

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, 2023				September 30, 2022
Deferred Tax Assets:
Net operating loss carryforwards		$	20,375,296			$	18,563,887
Inventory			1,221,903				1,330,547
Allowance for bad debt			32,633				8,304
Warrants (interest expense)			4,193,177				2,975,593
Accruals			293,956				289,426
Warranty Reserve			476,045				27,764
Capitalized research and development			27,359				-
Other			6,927				5,847
Total gross deferred taxes			26,627,296				23,201,368
Valuation allowance			(24,744,527	)			(20,895,094	)
Net deferred tax assets			1,882,769				2,306,274
Deferred Tax Liabilities:
Inventory and other Reserves			(363,423	)			(490,967	)
Prepaid expenses			(127,852	)			(124,399	)
Goodwill amortization			(512,702	)			(525,898	)
Depreciation			(878,792	)			(1,165,010	)
Total deferred tax liabilities			(1,882,769	)			(2,306,274	)
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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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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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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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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