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SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) | Sep. 30, 2024 | Sep. 30, 2023
--- | --- | ---
Deferred Tax Assets: |  |
Net operating Loss carryforwards | $ 21,908,977 | $ 20,375,296
Inventory and other reserves | 1,363,737 | 1,221,903
Allowance for bad debt | 32,919 | 32,633
Interest Expense Limitation | 4,751,442 | 4,193,177
Accruals | 439,996 | 293,956
Capitalized R&D | 852,417 | 27,359
Warranty reserve | 27,287 | 476,045
Other | 15,270 | 6,927
Total gross deferred taxes | 29,392,045 | 26,627,296
Valuation allowance | (28,127,540) | (24,744,527)
Net deferred tax assets | 1,264,505 | 1,882,769
Deferred Tax Liabilities: |  |
Deferred revenue | (296,090) | (363,423)
Prepaid expenses | (132,685) | (127,852)
Goodwill amortization | (10,020) | (512,702)
Depreciation | (825,710) | (878,792)
Total deferred tax liabilities | (1,264,505) | (1,882,769)
Total deferred tax assets (liabilities) |  |

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