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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2024
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
|  | 2024 |  |  | 2023 |
|  | Year ended September 30, |
|  | 2024 |  |  | 2023 |
Domestic |  | $ | (7,090,508 | ) |  | $ | (6,279,077 | )
Foreign |  |  | (385,841 | ) |  |  | 277,964 |
Loss before provision for income taxes |  | $ | (7,476,349 | ) |  | $ | (6,001,113 | )
SCHEDULE OF PROVISION FOR INCOME TAXES | The provision for income taxes consisted of the following. SCHEDULE OF PROVISION FOR INCOME TAXES
|  | September 30, 2024 |  |  | September 30, 2023 |
Current (benefit)/provision |  |  |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |
State |  |  | 165,093 |  |  |  | 319,427 |
Foreign |  |  | 37,187 |  |  |  | 74,845 |
Total current (benefit)/provision |  |  | 202,280 |  |  |  | 394,272 |
Deferred provision |  |  |  |  |  |  |  |
Federal |  |  | - |  |  |  | - |
State |  |  | - |  |  |  | - |
Foreign |  |  | - |  |  |  | - |
Total deferred provision |  | $ | - |  |  | $ | - |
Total (benefit)/provision for income taxes |  | $ | 202,280 |  |  | $ | 394,272 |
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, 2024 |  |  | September 30, 2023 |
U.S. statutory rate |  |  | 21.00 | % |  |  | 21.00 | %
State taxes, net of federal |  |  | -1.74 | % |  |  | -4.21 | %
Foreign tax rate differential |  |  | -0.23 | % |  |  | -0.45 | %
Change in valuation allowance |  |  | -13.23 | % |  |  | -22.51 | %
Return to provision |  |  | -1.44 | % |  |  | 0.98 | %
State Rate Change |  |  | -0.50 | % |  |  | 0.00 | %
Goodwill impairment |  |  | -1.49 | % |  |  | 0.00 | %
Write-Off of Related Party Note with Majority Owner |  |  | -2.35 | % |  |  | 0.00 | %
Issuance Costs - Equity Financing |  |  | -2.80 | % |  |  | 0.00 | %
Fair Value Adjustments on Warrants |  |  | 1.64 | % |  |  | 0.00 | %
Global intangible income |  |  | 0.00 | % |  |  | -0.97 | %
Other permanent differences |  |  | -1.56 | % |  |  | -0.42 | %
Effective Tax Rate |  |  | -2.71 | % |  |  | -6.57 | %
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, 2024 |  |  | September 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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