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INCOME TAXES (Tables)

12 Months Ended

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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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.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
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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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-Section 50
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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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-Topic 740
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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-Name Accounting Standards Codification
-Section S99
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