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GOODWILL (Details Narrative) - USD ($) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2023 | Sep. 30, 2023
Security [Member] |  |
Indefinite-Lived Intangible Assets [Line Items] |  |
Accumulated impairment losses | $ 3,316,000 | $ 3,316,000

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