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    <us-gaap:NatureOfOperations contextRef="From2023-10-01to2024-03-31" id="Fact000998">&lt;p id="xdx_80B_eus-gaap--NatureOfOperations_zRDZYcPP1CN7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
1 &#x2013; &lt;span id="xdx_825_z9iscvaoRTl1"&gt;ORGANIZATION AND PLAN OF OPERATIONS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cemtrex
was incorporated in 1998 in the state of Delaware and has evolved through strategic acquisitions and internal growth into a leading multi-industry
company. Unless the context requires otherwise, all references to &#x201c;we&#x201d;, &#x201c;our&#x201d;, &#x201c;us&#x201d;, &#x201c;Company&#x201d;,
&#x201c;registrant&#x201d;, &#x201c;Cemtrex&#x201d; or &#x201c;management&#x201d; refer to Cemtrex, Inc. and its subsidiaries.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;s reporting segments consist of Security and Industrial Services. Additionally, the Company&#x2019;s operational structure
also reports unallocated corporate expenses.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Security
&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cemtrex&#x2019;s
Security segment operates under the brand of its majority owned subsidiary, Vicon Industries, Inc. (&#x201c;Vicon&#x201d;), which provides
end-to-end security solutions to meet the toughest corporate, industrial, and governmental security challenges. Vicon&#x2019;s products
include browser-based video monitoring systems and analytics-based recognition systems, cameras, servers, and access control systems
for every aspect of security and surveillance in industrial and commercial facilities, federal prisons, hospitals, universities, schools,
and federal and state government offices. Vicon provides innovative, mission critical security and video surveillance solutions utilizing
Artificial Intelligence (AI) based data algorithms.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Industrial
Services &lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cemtrex&#x2019;s
Industrial Services segment operates under the brand, Advanced Industrial Services (&#x201c;AIS&#x201d;), which offers single-source expertise
and services for rigging, millwrighting, in plant maintenance, equipment erection, relocation, and disassembly to diversified customers.
AIS installs high precision equipment in a wide variety of industrial markets like automotive, printing &amp;amp; graphics, industrial automation,
packaging, and chemicals, among others. AIS is a leading provider of reliability-driven maintenance and contracting solutions for machinery,
packaging, printing, chemical, and other manufacturing markets. The focus is on customers seeking to achieve greater asset utilization
and reliability to cut costs and increase production from existing assets, including small projects, sustaining capital, turnarounds,
maintenance, specialty welding services, and high-quality scaffolding.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Acquisition
of Heisey Mechanical&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;On
July 1, 2023, the Company under AIS, completed the acquisition of a leading service contractor and steel fabricator that specializes
in industrial and water treatment markets, Heisey Mechanical, Ltd. (&#x201c;Heisey&#x201d;) based in Columbia, Pennsylvania for $&lt;span id="xdx_907_ecustom--BusinessCombinationIncludingContractAssetsAndLiabilities_c20230701__20230701__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zzi5YlTyVlda" title="Business combination including contract assets and liabilities"&gt;2,400,000&lt;/span&gt;
plus adjustments for the outstanding contract assets and liabilities of $&lt;span id="xdx_908_eus-gaap--PaymentsToAcquireBusinessesGross_c20230701__20230701__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zRQXmhSpK8di" title="Adjustments for contract assets and liabilities"&gt;393,291&lt;/span&gt;. The real estate of the business was purchased at fair
market value on August 30, 2023, for $&lt;span id="xdx_902_eus-gaap--PaymentsToAcquireRealEstate_c20230830__20230830__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zy6anuHutRWi" title="Real estate purchased"&gt;1,500,000&lt;/span&gt; in a separate transaction.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;Heisey
provides the water treatment industry with a variety of fabricated vessels and equipment including ASME pressure vessels, heat exchangers,
mix tanks, reactors, and other specialized fabricated equipment. Additionally, the contracting team assists with installation and service
of fabricated items. The company has over &lt;span id="xdx_908_eus-gaap--AreaOfLand_iI_usqft_c20230701__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zhY9i1R89ytg"&gt;33,000&lt;/span&gt; square feet of manufacturing floor space in its facility and an experienced staff of
fabricators, welders, and field mechanics.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
purchase price allocation presented below is still preliminary but has been developed based on an estimate of fair values of Heisey&#x2019;s
identifiable tangible and intangible assets acquired and liabilities assumed as of July 1, 2023. The final allocation of the purchase
price will be determined within one year from the closing date of the Heisey acquisition.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_893_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_zjJbHijwHM9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
consideration transferred and preliminary allocation of Heisey&#x2019;s tangible and intangible assets and liabilities, are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8B6_zjMBocd9Rsqg" style="display: none"&gt;SCHEDULE OF BUSINESS ACQUISITION OF TANGIBLE AND INTANGIBLE ASSETS AND LIABILITIES&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Consideration
    Transferred:&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20230701__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_z9rxDlTURp58" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; width: 78%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cash&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90C_eus-gaap--PaymentsToAcquireBusinessesGross_c20230701__20230701__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zV45Gn0seZc7" title="Cash"&gt;393,291&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Seller&#x2019;s
    note&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_903_eus-gaap--BusinessCombinationConsiderationTransferredOther1_c20230701__20230701__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zDKYKmCmVorj" title="Seller's note"&gt;240,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Financed
    amount&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_904_eus-gaap--BusinessCombinationConsiderationTransferredLiabilitiesIncurred_c20230701__20230701__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_z4GV6c0FbEMi" title="Financed amount"&gt;2,160,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total
    consideration transferred&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90D_eus-gaap--BusinessCombinationConsiderationTransferred1_c20230701__20230701__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zMUEtBOamsSg" title="Total consideration transferred"&gt;2,793,291&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Purchase
    Price Allocation:&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_zsTBipb2U3U2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Inventory&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;300,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialAssets_iI_zwsfvk9Np6Ri" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contract
    assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;667,259&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment_iI_zzk9M6VwO152" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Machinery
    and equipment&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1,625,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialLiabilities_iI_zPAiItUEvoY5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contract
    liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(216,469&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenses_iI_zcM0iPK0K9Kh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accrued
    expenses&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(57,499&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--Goodwill_iI_zYKvnJo4rCg8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Goodwill&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;475,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_z82unI3bFJa4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total
    consideration transferred&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,793,291&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;/p&gt;

&lt;p id="xdx_8A0_zyFPcqDITDa9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
pro forma summary below presents the results of operations as if the Heisey acquisition occurred on October 1, 2022. Proforma adjustments
for the three months ended March 31, 2023, includes $&lt;span id="xdx_906_ecustom--BusinessAcquisitionsProFormaDepreciation_c20230101__20230331__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_z61mN8Fcrhee" title="Depreciation expense from acquired fixed assets"&gt;63,900&lt;/span&gt; of depreciation expense from acquired fixed assets, $&lt;span id="xdx_90F_ecustom--BusinessAcquisitionsProFormaInterestExpense_c20230101__20230331__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zmwYbGGHzm67" title="Interest expense on debt used in acquisition"&gt;32,460&lt;/span&gt; of interest expense
on the debt used in the acquisition, and $&lt;span id="xdx_90E_ecustom--BusinessAcquisitionsProFormaIncomeTaxExpenses_c20230101__20230331__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zWhEQUrL12Q6" title="Income tax expenses"&gt;41,331&lt;/span&gt; of income tax expense. Proforma adjustments for the six months ended March 31, 2023,
includes $&lt;span id="xdx_908_ecustom--BusinessAcquisitionsProFormaDepreciation_c20221001__20230331__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zQ1oKImpklLa" title="Depreciation expense from acquired fixed assets"&gt;127,800&lt;/span&gt; of depreciation expense from acquired fixed assets, $&lt;span id="xdx_905_ecustom--BusinessAcquisitionsProFormaInterestExpense_c20221001__20230331__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_ztIhcNO9KdWk" title="Interest expense on debt used in acquisition"&gt;65,860&lt;/span&gt; of interest expense on the debt used in the acquisition,
and $&lt;span id="xdx_902_ecustom--BusinessAcquisitionsProFormaIncomeTaxExpenses_c20221001__20230331__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zWwNfJbjOO1e" title="Income tax expenses"&gt;34,433&lt;/span&gt; of income tax expense. The pro forma summary uses estimates and assumptions based on information available at the time. Management
believes the estimates and assumptions to be reasonable&#x37e; however, actual results may have differed significantly from this pro forma
financial information. The pro forma information does not reflect any cost savings, operating synergies or revenue enhancements that
might have been achieved from combining the operations. The unaudited pro forma summary is provided for illustrative purposes only and
does not purport to represent the Company&#x2019;s actual consolidated results of operations had the acquisition been completed as of
the date presented, nor should it be considered indicative of the Company&#x2019;s future consolidated results of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;/p&gt;

&lt;p id="xdx_895_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zUw1Xf54GRi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8BF_zFwIfRUyqtB7" style="display: none"&gt;SCHEDULE OF PRO FORMA FINANCIAL INFORMATION&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20230101__20230331_zkdcUYeHdWjg" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;March
    31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20221001__20230331_zdB1saWgHu21" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;March
    31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Unaudited&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;for
    the &lt;br/&gt;
three months ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;for
    the &lt;br/&gt;
six months ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;March
    31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;March
    31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--BusinessAcquisitionsProFormaRevenue_zVbK1m73nmz4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 48%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Revenues&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;19,369,100&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;32,542,938&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zHYCatCfI8Fl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Net
    gain/(loss)&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;41,272&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(6,392,032&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A0_zBLj4P8ecF2d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
August 30, 2023, the Company acquired a mortgage in the amount of $&lt;span id="xdx_900_eus-gaap--BankingRegulationMortgageBankingNetWorthActual_iI_c20230830__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember__us-gaap--BankingRegulationMortgageBankingStateMandateAxis__custom--FultonBankMember_z5YHd7PWjWwi" title="Interest expense"&gt;1,200,000&lt;/span&gt; from Fulton Bank to finance the purchase of the properties
formerly owned by Heisey Mechanical Ltd. The mortgage carries interest at the Secured Overnight Financing Rate (SOFR) plus &lt;span id="xdx_909_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20230830__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember__us-gaap--BankingRegulationMortgageBankingStateMandateAxis__custom--FultonBankMember_zyRdWO3GvlM7" title="Percentage of financing rate"&gt;2.8%&lt;/span&gt; and matures
on &lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pid_ddp_c20230830__20230830__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember__us-gaap--BankingRegulationMortgageBankingStateMandateAxis__custom--FultonBankMember_zTXv4BjZrlRa" title="Debt maturity date"&gt;September 30, 2043&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Nasdaq
Notices for Listing Deficiencies&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
July 29, 2022, the Company received a notification letter from the Listing Qualifications Department of The Nasdaq Stock Market LLC (&#x201c;Nasdaq&#x201d;)
notifying the Company that, because the closing bid price for the Company&#x2019;s Series 1 Preferred Stock listed on Nasdaq was below
$&lt;span id="xdx_90C_eus-gaap--SharePrice_iI_c20220729__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zDnfasHaQqhl" title="Share Price"&gt;1.00&lt;/span&gt; for 30 consecutive trading days, the Company no longer met the minimum bid price requirement for continued listing on The Nasdaq
Capital Market under Nasdaq Marketplace Rule 5550(a)(2), requiring a minimum bid price of $&lt;span id="xdx_907_eus-gaap--SharePrice_iI_c20220729__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__srt--RangeAxis__srt--MinimumMember_zAZ5pkmUdr71" title="Minimum share bid price"&gt;1.00&lt;/span&gt; per share (the &#x201c;Minimum Bid Price
Requirement&#x201d;). On January 26, 2023, the Company received a notification letter from the Listing Qualifications Department of Nasdaq
notifying the Company that, it had been granted an additional 180 days or until July 24, 2023, to regain compliance with the Minimum
Bid Price Requirement based on the Company meeting the continued listing requirement for market value of publicly held shares and all
other applicable requirements for initial listing on the Capital Market with the exception of the bid price requirement, and the Company&#x2019;s
written notice of its intention to cure the deficiency during the second compliance period by effecting a reverse stock split, if necessary.
On September 8, 2023, the Company received a letter from the Nasdaq Hearings Panel (&#x201c;Panel&#x201d;) informing the Company that the
Panel has granted the Company a temporary exception to regain compliance with The Nasdaq Stock Market LLC&#x2019;s (&#x201c;Nasdaq&#x201d;
or the &#x201c;Exchange&#x201d;) Listing Rule 5555(a)(1) (the &#x201c;Bid Price Rule&#x201d;) by no later than January 19, 2024. The Company
has announced a special meeting of Series 1 Preferred Stock shareholders was scheduled for December 26, 2023, to approve the reverse
stock split. On December 26, 2023, the meeting was adjourned to December 29, 2023, due to insufficient votes represented by proxy or
virtually in person to constitute a quorum for the transaction of business at the Special Meeting. On December 29, 2023, there were still
insufficient votes represented by proxy or virtually in person to constitute a quorum thus the resolution did not pass.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
January 5, 2024 and January 12, 2024, the Company bought back an aggregate of &lt;span id="xdx_902_esrt--StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_iI_c20240105_zlLvrXXEfpq1" title="Share repurchase program"&gt;71,951&lt;/span&gt; shares for $&lt;span id="xdx_906_esrt--StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_iI_c20240112_zjJ7y3xauWa2" title="Share repurchase program"&gt;69,705&lt;/span&gt; under the Share Repurchase Program
approved on August 22, 2023, that allows the Company to repurchase shares of the Series 1 Preferred Stock through various means, including
through privately negotiated transactions and through an open market program. Subsequent to the balance sheet date, these shares were
cancelled. The Company&#x2019;s Series 1 Preferred Stock was delisted from the NASDAQ Capital Market on January 22, 2024. The Series 1
Preferred Stock is now quoted on the OTC Markets under the symbol &#x201c;CETXP&#x201d;. Nasdaq filed a Form 25 on March 21, 2024. The
deregistration of the Company&#x2019;s Series 1 Preferred Stock under Section 12(b) of the Exchange Act will be effective for 90 days,
or such shorter period as the SEC may determine, after filing of the Form 25.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Going
Concern Considerations&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying condensed consolidated financial statements of the Company have been prepared assuming the Company will continue as a going
concern and in accordance with generally accepted accounting principles in the United States of America. The going concern basis of presentation
assumes that the Company will continue in operation one year after the date these financial statements are issued and will be able to
realize its assets and discharge its liabilities and commitments in the normal course of business. Pursuant to the requirements of the
ASC 205, management must evaluate whether there are conditions or events, considered in the aggregate, which raise substantial doubt
about the Company&#x2019;s ability to continue as a going concern for one year from the date these financial statements are issued.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;This
evaluation does not take into consideration the potential mitigating effect of management&#x2019;s plans that have not been fully implemented
or are not within control of the Company as of the date the financial statements are issued. When substantial doubt exists under this
methodology, management evaluates whether the mitigating effect of its plans sufficiently alleviates substantial doubt about the Company&#x2019;s
ability to continue as a going concern. The mitigating effect of management&#x2019;s plans, however, is only considered if both (1) it
is probable that the plans will be effectively implemented within one year after the date that the financial statements are issued, and
(2) it is probable that the plans, when implemented, will mitigate the relevant conditions or events that raise substantial doubt about
the entity&#x2019;s ability to continue as a going concern within one year after the date that the financial statements are issued.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company has incurred substantial losses of $&lt;span id="xdx_904_ecustom--SubstantialLosses_iN_di_c20221001__20230930_z8sriUKna6N1" title="Substantial losses"&gt;9,196,875&lt;/span&gt; and $&lt;span id="xdx_90D_ecustom--SubstantialLosses_iN_di_c20211001__20220930_zNsMLxYTrwbb" title="Net loss"&gt;13,020,958&lt;/span&gt; for fiscal years 2023 and 2022, respectively, and has losses on
continuing operations for the six months ending March 31, 2024, of $&lt;span id="xdx_905_eus-gaap--IncomeLossFromContinuingOperations_iN_di_c20231001__20240331_zT3lagE8tJYg" title="Loss from Continuing operations"&gt;2,894,579&lt;/span&gt; and has debt obligations over the next year of $&lt;span id="xdx_905_eus-gaap--DebtConversionOriginalDebtAmount1_c20231001__20240331_zrG9Y5m9xwed" title="Debt obligations"&gt;18,105,429&lt;/span&gt;
and working capital of $&lt;span id="xdx_907_ecustom--WorkingCapital_iI_c20240331_zPQnKfqjzZF1" title="Working capital"&gt;10,300,384&lt;/span&gt;, that raise substantial doubt with respect to the Company&#x2019;s ability to continue as a going concern.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;While
current debt indicates a substantial doubt regarding the Company&#x2019;s ability to continue as a going concern, the Company has
historically, from time to time, satisfied and may continue to satisfy certain short-term liabilities through the issuance of common
stock, thus reducing our cash requirement to meet our operating needs. The Company has $&lt;span id="xdx_904_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_c20240331_zcDnMcXIgwW9" title="Cash"&gt;2,916,120&lt;/span&gt;
in cash and cash equivalents as of March 31, 2024. Additionally, the Company has (i) secured a line of credit for its Vicon brand to
fund operations, which as of March 31, 2024, has available capacity of $&lt;span id="xdx_908_eus-gaap--LineOfCreditFacilityRemainingBorrowingCapacity_iI_c20240331_z4yRLS9YGHY2" title="Available fund"&gt;980,766&lt;/span&gt;,
(ii) continually reevaluated its pricing model on our Vicon brand to improve margins on those products, (iii) entered into an
underwriting agreement in connection with underwritten public offering, the aggregate gross proceeds to the Company were
approximately $&lt;span id="xdx_904_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_c20231001__20240331_zQvvqxYF0PFe" title="Aggregate gross proceeds"&gt;10,035,000&lt;/span&gt;,
before deducting underwriting discounts and other estimated expenses payable by the Company, and (iv) entered into a Standstill
Agreement with Streeterville Capital, LLC (&#x201c;Streeterville&#x201d;) in which Streeterville agreed not to seek to redeem any
portion of its two outstanding notes with the Company for a period of one year expiring on April 30, 2025, in
exchange, the Company agreed to pay to Streeterville the greater of $&lt;span id="xdx_904_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20231001__20240331_z9OulSwPVBS" title="Sale of common stock"&gt;4,000,000&lt;/span&gt;
or fifty percent (&lt;span id="xdx_909_ecustom--PercentageForSaleOfEquity_pid_dp_uPure_c20231001__20240331_zyevJg1ackIh" title="Percentage for sale of equity"&gt;50&lt;/span&gt;%)
of the net proceeds the Company receives from the sale of any of its common stock or preferred stock during the Standstill
Period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
the event additional capital is raised through equity offerings and/or debt is satisfied with equity, it may have a dilutive effect on
our existing stockholders. While the Company believes these plans if successful, would be sufficient to meet the capital demands of our
current operations for at least the next twelve months, there is no guarantee that we will succeed. Overall, there is no guarantee that
cash flow from our existing or future operations and any external capital that we may be able to raise will be sufficient to meet our
working capital needs. As of March 31, 2024, the Company did not have adequate cash or available liquidity/available capacity on our
lines of credit to meet our short or long-term needs. With the subsequent public offering, the Company has the ability to meet its debt
obligations for the next twelve months.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
condensed consolidated financial statements do not include any adjustments relating to this uncertainty.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:NatureOfOperations>
    <CETX:BusinessCombinationIncludingContractAssetsAndLiabilities
      contextRef="From2023-07-012023-07-01_custom_HeiseyMechanicalLtdMember"
      decimals="0"
      id="Fact001000"
      unitRef="USD">2400000</CETX:BusinessCombinationIncludingContractAssetsAndLiabilities>
    <us-gaap:PaymentsToAcquireBusinessesGross
      contextRef="From2023-07-012023-07-01_custom_HeiseyMechanicalLtdMember"
      decimals="0"
      id="Fact001002"
      unitRef="USD">393291</us-gaap:PaymentsToAcquireBusinessesGross>
    <us-gaap:PaymentsToAcquireRealEstate
      contextRef="From2023-08-302023-08-30_custom_HeiseyMechanicalLtdMember"
      decimals="0"
      id="Fact001004"
      unitRef="USD">1500000</us-gaap:PaymentsToAcquireRealEstate>
    <us-gaap:AreaOfLand
      contextRef="AsOf2023-07-01_custom_HeiseyMechanicalLtdMember"
      decimals="INF"
      id="Fact001005"
      unitRef="sqft">33000</us-gaap:AreaOfLand>
    <us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001007">&lt;p id="xdx_893_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_zjJbHijwHM9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
consideration transferred and preliminary allocation of Heisey&#x2019;s tangible and intangible assets and liabilities, are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8B6_zjMBocd9Rsqg" style="display: none"&gt;SCHEDULE OF BUSINESS ACQUISITION OF TANGIBLE AND INTANGIBLE ASSETS AND LIABILITIES&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Consideration
    Transferred:&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20230701__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_z9rxDlTURp58" style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; width: 78%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Cash&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90C_eus-gaap--PaymentsToAcquireBusinessesGross_c20230701__20230701__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zV45Gn0seZc7" title="Cash"&gt;393,291&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Seller&#x2019;s
    note&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_903_eus-gaap--BusinessCombinationConsiderationTransferredOther1_c20230701__20230701__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zDKYKmCmVorj" title="Seller's note"&gt;240,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Financed
    amount&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_904_eus-gaap--BusinessCombinationConsiderationTransferredLiabilitiesIncurred_c20230701__20230701__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_z4GV6c0FbEMi" title="Financed amount"&gt;2,160,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total
    consideration transferred&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90D_eus-gaap--BusinessCombinationConsiderationTransferred1_c20230701__20230701__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zMUEtBOamsSg" title="Total consideration transferred"&gt;2,793,291&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Purchase
    Price Allocation:&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_zsTBipb2U3U2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Inventory&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;300,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialAssets_iI_zwsfvk9Np6Ri" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contract
    assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;667,259&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment_iI_zzk9M6VwO152" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Machinery
    and equipment&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1,625,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialLiabilities_iI_zPAiItUEvoY5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Contract
    liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(216,469&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenses_iI_zcM0iPK0K9Kh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accrued
    expenses&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(57,499&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--Goodwill_iI_zYKvnJo4rCg8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Goodwill&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;475,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_z82unI3bFJa4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total
    consideration transferred&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,793,291&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;/p&gt;

</us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock>
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      contextRef="From2023-07-012023-07-01_custom_HeiseyMechanicalLtdMember"
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    <us-gaap:BusinessAcquisitionProFormaInformationTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001043">&lt;p id="xdx_895_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zUw1Xf54GRi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8BF_zFwIfRUyqtB7" style="display: none"&gt;SCHEDULE OF PRO FORMA FINANCIAL INFORMATION&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20230101__20230331_zkdcUYeHdWjg" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;March
    31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20221001__20230331_zdB1saWgHu21" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;March
    31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Unaudited&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;for
    the &lt;br/&gt;
three months ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;for
    the &lt;br/&gt;
six months ended&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;March
    31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;March
    31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--BusinessAcquisitionsProFormaRevenue_zVbK1m73nmz4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 48%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Revenues&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;19,369,100&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;32,542,938&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zHYCatCfI8Fl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Net
    gain/(loss)&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;41,272&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(6,392,032&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
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    <us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001085">&lt;p id="xdx_809_eus-gaap--BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_zeiKrFDBgAla" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
2 &#x2013;&lt;span id="xdx_820_zKtJ6z8SmwJl"&gt; INTERIM STATEMENT PRESENTATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_841_ecustom--BasisOfPresentationAndUseOfEstimatesPolicyTextBlock_zLPhNGjwacd3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_868_zaXzNZfvHsy3"&gt;Basis
of Presentation and Use of Estimates&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying unaudited condensed consolidated financial information should be read in conjunction with the audited consolidated financial
statements and the notes thereto included in the Annual Report on Form 10-K for the year ended September 30, 2023, of Cemtrex, Inc.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally
accepted in the Unites States (&#x201c;U.S. GAAP&#x201d;) for interim financial information and with the instructions to Form 10-Q and
Article 10 of Regulation S-X pursuant to the requirements of the U.S. Securities and Exchange Commission (&#x201c;SEC&#x201d;). Accordingly,
they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial
statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair
presentation have been included. The results of operations for the interim periods are not necessarily indicative of the results of operations
for the entire year.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities as of the date of the condensed consolidated financial statements, the disclosure of contingent
assets and liabilities in the condensed consolidated financial statements and the accompanying notes, and the reported amounts of revenues,
expenses and cash flows during the periods presented. Actual amounts and results could differ from those estimates. The estimates and
assumptions the Company makes are based on historical factors, current circumstances and the experience and judgment of the Company&#x2019;s
management. The Company evaluates its estimates and assumptions on an ongoing basis.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84A_ecustom--SignificantAccountingPoliciesPolicyTextBlock_zoOyIqwztRt8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86B_z1VlGqfzT01e"&gt;Significant
Accounting Policies&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Note
2 of the Notes to Consolidated Financial Statements, included in the annual report on Form 10-K for the year ended September 30, 2023,
includes a summary of the significant accounting policies used in the preparation of the condensed consolidated financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zpr8r7emHRRc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86C_zmzpff3rFknh"&gt;Recently
Adopted Accounting Pronouncements &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
June 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments &#x2013; Credit Losses (Topic 326): Measurement
of Credit Losses on Financial Instruments (&#x201c;Update 2016-13&#x201d;). Update 2016-13 replaced the incurred loss model with an expected
loss model, which is referred to as the current expected credit loss (&#x201c;CECL&#x201d;) model. The CECL model is applicable to the
measurement of credit losses on financial assets measured at amortized cost, including but not limited to trade receivables. For public
business entities, the new standard became effective for annual reporting periods beginning after December 15, 2022, including interim
periods within that reporting period. On October 1, 2023, &lt;span style="background-color: white"&gt;the Company implemented this standard
and there has been no material change to the condensed consolidated financial statements.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_898_eus-gaap--NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_zLVzsdGpcZqk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="background-color: white"&gt;The following table illustrates
the effect of implementation of Update 2016-13 on the condensed consolidated balance sheet:&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B7_z9bcRVpXglL3" style="display: none"&gt;SCHEDULE
OF EFFECT  IMPLEMENTATION ON CONDENSED CONSOLIDATED BALANCE SHEET&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; padding-left: 0pt; color: #0D0D0D"&gt;Assets:&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20231001__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__srt--CumulativeEffectPeriodOfAdoptionAxis__srt--CumulativeEffectPeriodOfAdoptionAdjustedBalanceMember_zYrsTMkUICQh" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;October 1, 2023&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;As reported&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;under ASC 326&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20230930__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member_zmpSnegk09lb" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;September 30,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2023 Pre-ASC 326&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Adoption&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20240331__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__srt--CumulativeEffectPeriodOfAdoptionAxis__srt--CumulativeEffectPeriodOfAdoptionAdjustmentMember_ziDVEyyvxf77" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Impact of ASC&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;326 Adoption&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--AccountsReceivableNet_iI_zXjU151iP1vl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 43%; color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Trade receivables, net&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; color: #0D0D0D; text-align: right"&gt;234,924&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; color: #0D0D0D; text-align: right"&gt;234,924&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1097"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--ContractWithCustomerAssetNetCurrent_iI_ztIAHjEsYYzj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Contract assets, net&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;8,696&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1100"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;8,696&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--OtherReceivableAfterAllowanceForCreditLossNoncurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z4fOR7STFsjb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Royalties receivable, net - related party&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;10,000&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1104"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;10,000&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--NotesAndLoansReceivableNetNoncurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zK1PtdqJOROc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Note receivable, net - related party&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;44,761&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;44,761&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1109"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A8_znU4gVQQMY6i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;The
Company estimates credit losses associated with our accounts receivable portfolio segment using an expected credit loss model, which
utilizes an aging schedule methodology based on historical information and adjusted for asset-specific considerations, current economic
conditions and reasonable and supportable forecasts.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;The
Company will utilize the Probability-of-default method for financing receivables and loans. Expected credit losses are determined by
multiplying the probability of default (i.e., the probability the asset will default within the given time frame) by the loss given default
(the percentage of the asset not expected to be collected because of default). The Company considers sources of repayment associated
with a financial asset when determining its credit losses, including collection against the collateral and certain embedded credit enhancements,
such as guarantees or insurance. The allowance for credit losses was immaterial as of March 31, 2024.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--PastDueFinancingReceivablesTableTextBlock_z5y7luYBVgrl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="background-color: white"&gt;The following table illustrates
the current expected credit losses activity for the six months ended March 31, 2024:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="background-color: white"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B1_zpfZwWRGDL57" style="display: none"&gt;SCHEDULE
OF EXPECTED CREDIT LOSSES ACTIVITY&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="text-align: center; padding-left: 0pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_496_20231001__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--AccountsReceivablePortfolioSegmentMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zvlKzzz8HD79" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20240331__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--AccountsReceivablePortfolioSegmentMember__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zNIydw9oT0j9" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20240331__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--AccountsReceivablePortfolioSegmentMember_zZa8MPumDLJ4" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; padding-left: 0pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;As of&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;October 1, 2023&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;For the six&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;months ended&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31, 2024&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;As of&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31, 2024&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0pt; color: #0D0D0D"&gt;Assets:&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--AccountsReceivableNet_iI_zDmd3ziE62Jk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 43%; color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Trade receivables, net&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; color: #0D0D0D; text-align: right"&gt;234,924&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; color: #0D0D0D; text-align: right"&gt;(9,111&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; color: #0D0D0D; text-align: right"&gt;225,813&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--AccountsReceivableNet_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zueLF3a4Y9Pf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Trade receivables, net - related party&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1117"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1118"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1119"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AccountsReceivableNet_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z9TGxifJ9Eu6" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif"&gt;Trade receivables,
    net&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1121"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1122"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1123"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_403_eus-gaap--ContractWithCustomerAssetNetCurrent_iI_zIBOrShEEdd4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Contract assets, net&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;8,696&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;27,660&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;36,356&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--OtherReceivableAfterAllowanceForCreditLossNoncurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zCVVefil2fy" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Royalties receivable, net - related party&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;10,000&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1130"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;10,000&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--NotesAndLoansReceivableNetNoncurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zVlj5sO09KF1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Note receivable, net - related party&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;44,761&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;20,047&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;64,808&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zC6EGThvXH2k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84B_ecustom--RecentlyIssuedAccountingPronouncementsNotYetEffectivePolicyTextBlock_zz5YeXV4wATk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_865_zsFBFh0tOTT1"&gt;Recently
Issued Accounting Pronouncements Not Yet Effective&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;On
June 30, 2022, the FASB issued ASU 2022-03 Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to
Contractual Sale Restrictions (&#x201c;ASU 2022-03&#x201d;), which (1) clarifies the guidance in ASC 820 on the fair value measurement
of an equity security that is subject to a contractual sale restriction and (2) requires specific disclosures related to such an equity
security. Under current guidance, stakeholders have observed diversity in practice related to whether contractual sale restrictions should
be considered in the measurement of the fair value of equity securities that are subject to such restrictions. On the basis of interpretations
of existing guidance and the current illustrative example in ASC 820-10-55-52 of a restriction on the sale of an equity instrument, some
entities use a discount for contractual sale restrictions when measuring fair value, while others view the application of such a discount
to be inconsistent with the principles of ASC 820. To reduce the diversity in practice and increase the comparability of reported financial
information, ASU 2022-03 clarifies this guidance and amends the illustrative example. ASU No. 2022-03 is effective for fiscal years beginning
after December 15, 2023, with early adoption permitted. The Company is currently evaluating the impact of this ASU on the condensed consolidated
financial statements. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;In
November 2023, the FASB issued ASU 2023-07, &#x201c;Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures&#x201d;
(&#x201c;ASU 2023-07&#x201d;), which enhances the disclosures required for operating segments in the Company&#x2019;s annual and interim
consolidated financial statements. ASU 2023-07 is effective for the Company for annual reporting for fiscal 2025 and for interim period
reporting beginning in fiscal 2026 on a retrospective basis. Early adoption is permitted. The Company is currently evaluating the impact
of our pending adoption of ASU 2023-07 on the condensed consolidated financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;In
December 2023, the FASB issued ASU 2023-09, &#x201c;Income Taxes (Topic 740): Improvements to Income Tax Disclosures,&#x201d; which requires
public entities to disclose consistent categories and greater disaggregation of information in the rate reconciliation and for income
taxes paid. It also includes certain other amendments to improve the effectiveness of income tax disclosures. The guidance is effective
for financial statements issued for annual periods beginning after December 15, 2024, with early adoption permitted. The Company is required
to adopt this standard prospectively in fiscal year 2026 for the annual reporting period ending September 30, 2026. The Company is currently
in the process of evaluating the impact of adoption on the condensed consolidated financial statements. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;The
Company does not believe that any other recently issued but not yet effective accounting pronouncements, if adopted, would have a material
effect on the accompanying condensed consolidated financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_856_zhlNRDXSXEhf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock>
    <CETX:BasisOfPresentationAndUseOfEstimatesPolicyTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001087">&lt;p id="xdx_841_ecustom--BasisOfPresentationAndUseOfEstimatesPolicyTextBlock_zLPhNGjwacd3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&lt;span id="xdx_868_zaXzNZfvHsy3"&gt;Basis
of Presentation and Use of Estimates&lt;/span&gt;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying unaudited condensed consolidated financial information should be read in conjunction with the audited consolidated financial
statements and the notes thereto included in the Annual Report on Form 10-K for the year ended September 30, 2023, of Cemtrex, Inc.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally
accepted in the Unites States (&#x201c;U.S. GAAP&#x201d;) for interim financial information and with the instructions to Form 10-Q and
Article 10 of Regulation S-X pursuant to the requirements of the U.S. Securities and Exchange Commission (&#x201c;SEC&#x201d;). Accordingly,
they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial
statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair
presentation have been included. The results of operations for the interim periods are not necessarily indicative of the results of operations
for the entire year.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities as of the date of the condensed consolidated financial statements, the disclosure of contingent
assets and liabilities in the condensed consolidated financial statements and the accompanying notes, and the reported amounts of revenues,
expenses and cash flows during the periods presented. Actual amounts and results could differ from those estimates. The estimates and
assumptions the Company makes are based on historical factors, current circumstances and the experience and judgment of the Company&#x2019;s
management. The Company evaluates its estimates and assumptions on an ongoing basis.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CETX:BasisOfPresentationAndUseOfEstimatesPolicyTextBlock>
    <CETX:SignificantAccountingPoliciesPolicyTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001089">&lt;p id="xdx_84A_ecustom--SignificantAccountingPoliciesPolicyTextBlock_zoOyIqwztRt8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86B_z1VlGqfzT01e"&gt;Significant
Accounting Policies&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Note
2 of the Notes to Consolidated Financial Statements, included in the annual report on Form 10-K for the year ended September 30, 2023,
includes a summary of the significant accounting policies used in the preparation of the condensed consolidated financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CETX:SignificantAccountingPoliciesPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001091">&lt;p id="xdx_84E_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zpr8r7emHRRc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86C_zmzpff3rFknh"&gt;Recently
Adopted Accounting Pronouncements &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
June 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments &#x2013; Credit Losses (Topic 326): Measurement
of Credit Losses on Financial Instruments (&#x201c;Update 2016-13&#x201d;). Update 2016-13 replaced the incurred loss model with an expected
loss model, which is referred to as the current expected credit loss (&#x201c;CECL&#x201d;) model. The CECL model is applicable to the
measurement of credit losses on financial assets measured at amortized cost, including but not limited to trade receivables. For public
business entities, the new standard became effective for annual reporting periods beginning after December 15, 2022, including interim
periods within that reporting period. On October 1, 2023, &lt;span style="background-color: white"&gt;the Company implemented this standard
and there has been no material change to the condensed consolidated financial statements.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_898_eus-gaap--NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_zLVzsdGpcZqk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="background-color: white"&gt;The following table illustrates
the effect of implementation of Update 2016-13 on the condensed consolidated balance sheet:&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B7_z9bcRVpXglL3" style="display: none"&gt;SCHEDULE
OF EFFECT  IMPLEMENTATION ON CONDENSED CONSOLIDATED BALANCE SHEET&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; padding-left: 0pt; color: #0D0D0D"&gt;Assets:&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20231001__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__srt--CumulativeEffectPeriodOfAdoptionAxis__srt--CumulativeEffectPeriodOfAdoptionAdjustedBalanceMember_zYrsTMkUICQh" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;October 1, 2023&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;As reported&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;under ASC 326&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20230930__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member_zmpSnegk09lb" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;September 30,&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2023 Pre-ASC 326&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Adoption&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20240331__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__srt--CumulativeEffectPeriodOfAdoptionAxis__srt--CumulativeEffectPeriodOfAdoptionAdjustmentMember_ziDVEyyvxf77" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Impact of ASC&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;326 Adoption&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--AccountsReceivableNet_iI_zXjU151iP1vl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 43%; color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Trade receivables, net&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; color: #0D0D0D; text-align: right"&gt;234,924&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; color: #0D0D0D; text-align: right"&gt;234,924&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1097"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--ContractWithCustomerAssetNetCurrent_iI_ztIAHjEsYYzj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Contract assets, net&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;8,696&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1100"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;8,696&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--OtherReceivableAfterAllowanceForCreditLossNoncurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z4fOR7STFsjb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Royalties receivable, net - related party&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;10,000&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1104"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;10,000&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--NotesAndLoansReceivableNetNoncurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zK1PtdqJOROc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Note receivable, net - related party&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;44,761&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;44,761&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1109"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A8_znU4gVQQMY6i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;The
Company estimates credit losses associated with our accounts receivable portfolio segment using an expected credit loss model, which
utilizes an aging schedule methodology based on historical information and adjusted for asset-specific considerations, current economic
conditions and reasonable and supportable forecasts.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;The
Company will utilize the Probability-of-default method for financing receivables and loans. Expected credit losses are determined by
multiplying the probability of default (i.e., the probability the asset will default within the given time frame) by the loss given default
(the percentage of the asset not expected to be collected because of default). The Company considers sources of repayment associated
with a financial asset when determining its credit losses, including collection against the collateral and certain embedded credit enhancements,
such as guarantees or insurance. The allowance for credit losses was immaterial as of March 31, 2024.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--PastDueFinancingReceivablesTableTextBlock_z5y7luYBVgrl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="background-color: white"&gt;The following table illustrates
the current expected credit losses activity for the six months ended March 31, 2024:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="background-color: white"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B1_zpfZwWRGDL57" style="display: none"&gt;SCHEDULE
OF EXPECTED CREDIT LOSSES ACTIVITY&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="text-align: center; padding-left: 0pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_496_20231001__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--AccountsReceivablePortfolioSegmentMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zvlKzzz8HD79" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20240331__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--AccountsReceivablePortfolioSegmentMember__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zNIydw9oT0j9" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20240331__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--AccountsReceivablePortfolioSegmentMember_zZa8MPumDLJ4" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; padding-left: 0pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;As of&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;October 1, 2023&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;For the six&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;months ended&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31, 2024&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;As of&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31, 2024&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0pt; color: #0D0D0D"&gt;Assets:&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--AccountsReceivableNet_iI_zDmd3ziE62Jk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 43%; color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Trade receivables, net&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; color: #0D0D0D; text-align: right"&gt;234,924&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; color: #0D0D0D; text-align: right"&gt;(9,111&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; color: #0D0D0D; text-align: right"&gt;225,813&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--AccountsReceivableNet_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zueLF3a4Y9Pf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Trade receivables, net - related party&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1117"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1118"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1119"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AccountsReceivableNet_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z9TGxifJ9Eu6" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif"&gt;Trade receivables,
    net&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1121"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1122"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1123"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_403_eus-gaap--ContractWithCustomerAssetNetCurrent_iI_zIBOrShEEdd4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Contract assets, net&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;8,696&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;27,660&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;36,356&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--OtherReceivableAfterAllowanceForCreditLossNoncurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zCVVefil2fy" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Royalties receivable, net - related party&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;10,000&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1130"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;10,000&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--NotesAndLoansReceivableNetNoncurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zVlj5sO09KF1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Note receivable, net - related party&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;44,761&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;20,047&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;64,808&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zC6EGThvXH2k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:AccountsReceivableNet
      contextRef="AsOf2023-10-01_us-gaap_AccountingStandardsUpdate201613Member_srt_CumulativeEffectPeriodOfAdoptionAdjustedBalanceMember"
      decimals="0"
      id="Fact001095"
      unitRef="USD">234924</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet
      contextRef="AsOf2023-09-30_us-gaap_AccountingStandardsUpdate201613Member"
      decimals="0"
      id="Fact001096"
      unitRef="USD">234924</us-gaap:AccountsReceivableNet>
    <us-gaap:ContractWithCustomerAssetNetCurrent
      contextRef="AsOf2023-10-01_us-gaap_AccountingStandardsUpdate201613Member_srt_CumulativeEffectPeriodOfAdoptionAdjustedBalanceMember"
      decimals="0"
      id="Fact001099"
      unitRef="USD">8696</us-gaap:ContractWithCustomerAssetNetCurrent>
    <us-gaap:ContractWithCustomerAssetNetCurrent
      contextRef="AsOf2024-03-31_us-gaap_AccountingStandardsUpdate201613Member_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember"
      decimals="0"
      id="Fact001101"
      unitRef="USD">8696</us-gaap:ContractWithCustomerAssetNetCurrent>
    <us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent
      contextRef="AsOf2023-10-01_us-gaap_AccountingStandardsUpdate201613Member_srt_CumulativeEffectPeriodOfAdoptionAdjustedBalanceMember_us-gaap_RelatedPartyMember"
      decimals="0"
      id="Fact001103"
      unitRef="USD">10000</us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent
      contextRef="AsOf2024-03-31_us-gaap_AccountingStandardsUpdate201613Member_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_us-gaap_RelatedPartyMember"
      decimals="0"
      id="Fact001105"
      unitRef="USD">10000</us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent>
    <us-gaap:NotesAndLoansReceivableNetNoncurrent
      contextRef="AsOf2023-10-01_us-gaap_AccountingStandardsUpdate201613Member_srt_CumulativeEffectPeriodOfAdoptionAdjustedBalanceMember_us-gaap_RelatedPartyMember"
      decimals="0"
      id="Fact001107"
      unitRef="USD">44761</us-gaap:NotesAndLoansReceivableNetNoncurrent>
    <us-gaap:NotesAndLoansReceivableNetNoncurrent
      contextRef="AsOf2023-09-30_us-gaap_AccountingStandardsUpdate201613Member_us-gaap_RelatedPartyMember"
      decimals="0"
      id="Fact001108"
      unitRef="USD">44761</us-gaap:NotesAndLoansReceivableNetNoncurrent>
    <us-gaap:PastDueFinancingReceivablesTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001111">&lt;p id="xdx_89F_eus-gaap--PastDueFinancingReceivablesTableTextBlock_z5y7luYBVgrl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="background-color: white"&gt;The following table illustrates
the current expected credit losses activity for the six months ended March 31, 2024:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="background-color: white"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B1_zpfZwWRGDL57" style="display: none"&gt;SCHEDULE
OF EXPECTED CREDIT LOSSES ACTIVITY&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="text-align: center; padding-left: 0pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_496_20231001__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--AccountsReceivablePortfolioSegmentMember__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zvlKzzz8HD79" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20240331__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--AccountsReceivablePortfolioSegmentMember__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zNIydw9oT0j9" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20240331__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--AccountsReceivablePortfolioSegmentMember_zZa8MPumDLJ4" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; padding-left: 0pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;As of&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;October 1, 2023&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;For the six&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;months ended&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31, 2024&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;As of&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;March 31, 2024&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0pt; color: #0D0D0D"&gt;Assets:&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--AccountsReceivableNet_iI_zDmd3ziE62Jk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 43%; color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Trade receivables, net&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; color: #0D0D0D; text-align: right"&gt;234,924&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; color: #0D0D0D; text-align: right"&gt;(9,111&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 15%; color: #0D0D0D; text-align: right"&gt;225,813&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--AccountsReceivableNet_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zueLF3a4Y9Pf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Trade receivables, net - related party&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1117"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1118"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1119"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AccountsReceivableNet_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z9TGxifJ9Eu6" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif"&gt;Trade receivables,
    net&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1121"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1122"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1123"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_403_eus-gaap--ContractWithCustomerAssetNetCurrent_iI_zIBOrShEEdd4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Contract assets, net&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;8,696&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;27,660&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;36,356&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--OtherReceivableAfterAllowanceForCreditLossNoncurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zCVVefil2fy" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Royalties receivable, net - related party&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;10,000&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1130"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;10,000&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--NotesAndLoansReceivableNetNoncurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zVlj5sO09KF1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: #0D0D0D; text-align: left; padding-left: 10pt"&gt;Note receivable, net - related party&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;44,761&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;20,047&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: right"&gt;64,808&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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    <CETX:RecentlyIssuedAccountingPronouncementsNotYetEffectivePolicyTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001137">&lt;p id="xdx_84B_ecustom--RecentlyIssuedAccountingPronouncementsNotYetEffectivePolicyTextBlock_zz5YeXV4wATk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_865_zsFBFh0tOTT1"&gt;Recently
Issued Accounting Pronouncements Not Yet Effective&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;On
June 30, 2022, the FASB issued ASU 2022-03 Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to
Contractual Sale Restrictions (&#x201c;ASU 2022-03&#x201d;), which (1) clarifies the guidance in ASC 820 on the fair value measurement
of an equity security that is subject to a contractual sale restriction and (2) requires specific disclosures related to such an equity
security. Under current guidance, stakeholders have observed diversity in practice related to whether contractual sale restrictions should
be considered in the measurement of the fair value of equity securities that are subject to such restrictions. On the basis of interpretations
of existing guidance and the current illustrative example in ASC 820-10-55-52 of a restriction on the sale of an equity instrument, some
entities use a discount for contractual sale restrictions when measuring fair value, while others view the application of such a discount
to be inconsistent with the principles of ASC 820. To reduce the diversity in practice and increase the comparability of reported financial
information, ASU 2022-03 clarifies this guidance and amends the illustrative example. ASU No. 2022-03 is effective for fiscal years beginning
after December 15, 2023, with early adoption permitted. The Company is currently evaluating the impact of this ASU on the condensed consolidated
financial statements. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;In
November 2023, the FASB issued ASU 2023-07, &#x201c;Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures&#x201d;
(&#x201c;ASU 2023-07&#x201d;), which enhances the disclosures required for operating segments in the Company&#x2019;s annual and interim
consolidated financial statements. ASU 2023-07 is effective for the Company for annual reporting for fiscal 2025 and for interim period
reporting beginning in fiscal 2026 on a retrospective basis. Early adoption is permitted. The Company is currently evaluating the impact
of our pending adoption of ASU 2023-07 on the condensed consolidated financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;In
December 2023, the FASB issued ASU 2023-09, &#x201c;Income Taxes (Topic 740): Improvements to Income Tax Disclosures,&#x201d; which requires
public entities to disclose consistent categories and greater disaggregation of information in the rate reconciliation and for income
taxes paid. It also includes certain other amendments to improve the effectiveness of income tax disclosures. The guidance is effective
for financial statements issued for annual periods beginning after December 15, 2024, with early adoption permitted. The Company is required
to adopt this standard prospectively in fiscal year 2026 for the annual reporting period ending September 30, 2026. The Company is currently
in the process of evaluating the impact of adoption on the condensed consolidated financial statements. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;The
Company does not believe that any other recently issued but not yet effective accounting pronouncements, if adopted, would have a material
effect on the accompanying condensed consolidated financial statements.&lt;/span&gt;&lt;/p&gt;

</CETX:RecentlyIssuedAccountingPronouncementsNotYetEffectivePolicyTextBlock>
    <us-gaap:DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001139">&lt;p id="xdx_80F_eus-gaap--DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock_z4HUy2tiUdNb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
3 &#x2013; &lt;span id="xdx_825_zUIOkOrvupAa"&gt;DISCONTINUED OPERATIONS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
November 22, 2022, the Company entered into two Asset Purchase Agreements and one Simple Agreement for Future Equity (&#x201c;SAFE&#x201d;)
with the Company&#x2019;s CEO, Saagar Govil, to secure the sale of the subsidiaries Cemtrex Advanced Technologies, Inc, which include
the brand SmartDesk, and Cemtrex XR, Inc., which include the brands Cemtrex XR, Virtual Driver Interactive, Bravo Strong, and good tech
(formerly Cemtrex Labs), to Mr. Govil.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Due
to the on-going losses and risk associated with the SmartDesk business the Company has valued the royalty and SAFE agreement associated
with the SmartDesk sale at $&lt;span id="xdx_90A_ecustom--GainContingencyOnRoyalty_c20221120__20221122__dei--LegalEntityAxis__custom--SmartDeskMember__us-gaap--TypeOfArrangementAxis__custom--SafeAgreementMember_zpwzN3xyjR1b" title="Gain contingency on royalty"&gt;0&lt;/span&gt; and considers such consideration to be a gain contingency.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Based
on sales projections for Cemtrex XR, Inc., the Company does not believe that it will exceed the sales levels required to exceed the $&lt;span id="xdx_908_eus-gaap--IncreaseDecreaseInPrepaidRoyalties_c20221120__20221122__dei--LegalEntityAxis__custom--CemtrexXRIncMember_zeGYFSOsrDTf" title="Increase in royalty payment"&gt;820,000&lt;/span&gt;
royalties due and has not accounted for any additional royalties at this time. In accordance with &lt;i&gt;ASC 310 &#x2013; Receivables, &lt;/i&gt;the
Company has discounted the royalties due and has recognized $&lt;span id="xdx_90C_eus-gaap--PaymentsForRoyalties_c20240101__20240331__dei--LegalEntityAxis__custom--CemtrexXRIncMember_z8oldkPOk8Fa" title="Royalties paid"&gt;&lt;span id="xdx_90A_eus-gaap--PaymentsForRoyalties_c20230101__20230331__dei--LegalEntityAxis__custom--CemtrexXRIncMember_zDuSo5ITTNA5" title="Royalties paid"&gt;13,282&lt;/span&gt;&lt;/span&gt; during the three-month periods ended March 31, 2024, and 2023, and
$&lt;span id="xdx_909_eus-gaap--PaymentsForRoyalties_c20231001__20240331__dei--LegalEntityAxis__custom--CemtrexXRIncMember_zXRQbQK6k6Lg" title="Royalties paid"&gt;26,563&lt;/span&gt;, and $&lt;span id="xdx_90E_eus-gaap--PaymentsForRoyalties_c20221001__20230331__dei--LegalEntityAxis__custom--CemtrexXRIncMember_zMXmn8uWCBBc" title="Royalties paid"&gt;&lt;span title="Royalties paid"&gt;17,709&lt;/span&gt;&lt;/span&gt;, during the six-month periods ended March 31, 2024, and 2023, respectively, and will amortize the remaining amount
over the period the royalties are due.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_892_ecustom--ScheduleOfLossOnSaleTableTextBlock_z0n1vqiIW8e2" style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes the loss on the sale recorded during the three months ended December 31, 2022, included in Income/(loss) from
discontinued operations, net of tax in the accompanying condensed consolidated statement of operations:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8B8_zIf1Pl8RIdkk" style="display: none"&gt;SUMMARY OF LOSS ON SALE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20221231__us-gaap--DisposalGroupClassificationAxis__us-gaap--DiscontinuedOperationsDisposedOfBySaleMember_zKBF7Nk8id9f" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationConsideration_iI_maCzHBC_maDGIDOzyGt_zTrdCuldnydk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 78%"&gt;Purchase Price&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;745,621&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalentsTransferred_iNI_di_msCzHBC_msDGIDOzyGt_zOVi7QlJIiyf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Less cash and cash equivalents transferred&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(699,423&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--LiabilitiesAssumed_iNI_di_msCzHBC_msDGIDOzyGt_z77c4CuRt5j1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Less liabilities assumed&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(10,924&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--DisposalGroupIncludingDiscontinuedOperationConsideration1_iTI_mtDGIDOzyGt_zgFRAH4Xx3I8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Net purchase price&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;35,274&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_zTzkV2rYKNEb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Assets Sold&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet_i01I_maCz5p7_maAODGIzpVB_zMElRQa4TCwa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Accounts receivable, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;625,638&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--DisposalGroupIncludingDiscontinuedOperationInventory1_i01I_maCz5p7_maAODGIzpVB_zEFr3MjsGRHj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Inventory, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;980,730&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssets_i01I_maCz5p7_maAODGIzpVB_ziZm09Joyc4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Prepaid expenses and other assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;502,577&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipment_i01I_maCz5p7_maAODGIzpVB_zmKabh6kuVP3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Property and equipment, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;837,808&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGoodwill1_i01I_maCz5p7_maAODGIzpVB_zY02GVk2AxP8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 10pt"&gt;Goodwill&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;598,392&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_i01TI_maNASzq33_mtAODGIzpVB_maNAODGzMJg_zZAwoOdKNmcd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total
    Assets Sold&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,545,145&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_zcHMxkdWtAE7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Liabilities Transferred&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsPayable_i01I_maCzzX4_maLODGIzGoj_z0UBjKT4EPvb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Accounts payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;370,774&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_i01I_maCzzX4_maLODGIzGoj_zDxJ1rEmUz02" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Short-term liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;364,775&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationNoncurrent_i01I_maCzzX4_maLODGIzGoj_znRBcXspSaG3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"&gt;Long-term liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;318,981&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_i01TI_msNASzq33_mtLODGIzGoj_msNAODGzMJg_z7iJ2qpFmkbi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total
    Liabilities Transferred&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,054,530&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--NetAssetsOfDisposalGroupIncludingDiscontinuedOperations_iTI_mtNAODGzMJg_zy4zEJjdrtcj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Net assets sold&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,490,615&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Pretax loss on sale of Cemtrex Advanced Technologies, Inc, and Cemtrex XR, Inc.Companies&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax_c20221001__20221231__us-gaap--DisposalGroupClassificationAxis__us-gaap--DiscontinuedOperationsDisposedOfBySaleMember_zwjOjGLhT8C9" style="border-bottom: Black 2.5pt double; text-align: right" title="Pretax loss on sale of Cemtrex Advanced Technologies, Inc, and Cemtrex XR, Inc.Companies"&gt;(2,455,341&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A8_zksnCE3gOVo7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of March 31, 2024, and September 30, 2023, there were no assets or liabilities included within discontinued operations on the Company&#x2019;s
Condensed Consolidated Balance Sheets.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the first quarter of fiscal 2023, Vicon completed the closure of its discontinued operating entity Vicon Systems, Ltd. located in Israel.
The Company received funds related to benefit obligations of $&lt;span id="xdx_904_eus-gaap--DisposalGroupIncludingDiscontinuedOperationConsideration_iI_c20231231__dei--LegalEntityAxis__custom--ViconSystemsLtdMember_zyJ8jVGkExk3" title="Discontinued operations funds received"&gt;96,095&lt;/span&gt;, which at the time of operational closure were not guaranteed to
be retrievable. The Company paid $&lt;span id="xdx_903_eus-gaap--ProfessionalFees_c20231001__20231231__dei--LegalEntityAxis__custom--ViconSystemsLtdMember_zsJIumwSfN01" title="Discontinued operations consulting fees"&gt;7,010&lt;/span&gt; in consulting fees for assistance in retrieving these funds. The net amount of $&lt;span id="xdx_907_eus-gaap--DiscontinuedOperationAmountOfAdjustmentToPriorPeriodGainLossOnDisposalNetOfTax_c20231001__20231231__dei--LegalEntityAxis__custom--ViconSystemsLtdMember_zMqgs2isuJT7" title="Loss on discontinued operations"&gt;89,085&lt;/span&gt; is recognized
on the Company&#x2019;s Condensed Consolidated Statement of Operations as part of the Loss on Discontinued Operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Income/(loss)from
discontinued operations, net of tax and the loss on sale of discontinued operations, net of tax, of Cemtrex Advanced Technologies, Inc.
and Cemtrex XR, Inc., sold during the first quarter of fiscal year 2023, which are presented in total as discontinued operations, net
of tax in the Company&#x2019;s Condensed Consolidated Statements of Operations for the three and six month periods ended March 31, 2024
and 2023, are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_894_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zaykQY6lQmO2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8BD_zTfz7r2lS4zl" style="display: none"&gt;SCHEDULE OF FINANCIAL STATEMENTS INCLUDED WITHIN DISCONTINUED OPERATIONS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20240101__20240331_zm7jj6EzIMi7" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20230101__20230331_zb7SmbzYWKE1" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20231001__20240331_zSlrNbHoONNb" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20221001__20230331_zrFjqxvvYtA5" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Three months ended March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Six months ended March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_zkQLrpj8ndYf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 44%; text-align: left"&gt;Total net sales&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1199"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1200"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1201"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;649,061&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_zaZsZ1SLlLtf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Cost of sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1204"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1205"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1206"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;228,086&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_zdyiy7GuRFF7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Operating, selling, general and administrative expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;39&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;492&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;39&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,296,064&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--DisposalGroupIncludingDiscontinuedOperationOtherIncomeExpense_z8PPMiZmcqbd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Other (income)/expenses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1214"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1215"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1216"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,195&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--IncomeLossFromDiscontinuedOperations_zqOvZCtYyHg8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Income (loss) from discontinued operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(39&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(492&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(39&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(878,284&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationDepreciationAndAmortization_zefXcVITxT1i" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Amortization of discounted royalties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,282&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14,724&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;26,564&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,151&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--DisposalGroupNotDiscontinuedOperationGainLossOnDisposal_zDxG9HzTbsid" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Loss on sale of discontinued operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1229"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1230"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1231"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,455,341&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DiscontinuedOperationAmountOfAdjustmentToPriorPeriodGainLossOnDisposalNetOfTax_zAmghi002Qtg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Adjustment of benefit obligation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1234"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1235"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1236"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;89,085&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--DiscontinuedOperationTaxExpenseBenefitFromProvisionForGainLossOnDisposal_z7SUAx3zdxA7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Income tax provision&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,780&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1240"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,570&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1242"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax_zXqWcySDegx2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Discontinued operations, net of tax&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;10,463&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;14,232&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;20,955&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(3,225,389&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zyDIErrSD82e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock>
    <CETX:GainContingencyOnRoyalty
      contextRef="From2022-11-202022-11-22_custom_SmartDeskMember_custom_SafeAgreementMember"
      decimals="0"
      id="Fact001141"
      unitRef="USD">0</CETX:GainContingencyOnRoyalty>
    <us-gaap:IncreaseDecreaseInPrepaidRoyalties
      contextRef="From2022-11-202022-11-22_custom_CemtrexXRIncMember"
      decimals="0"
      id="Fact001143"
      unitRef="USD">820000</us-gaap:IncreaseDecreaseInPrepaidRoyalties>
    <us-gaap:PaymentsForRoyalties
      contextRef="From2024-01-012024-03-31_custom_CemtrexXRIncMember"
      decimals="0"
      id="Fact001145"
      unitRef="USD">13282</us-gaap:PaymentsForRoyalties>
    <us-gaap:PaymentsForRoyalties
      contextRef="From2023-01-012023-03-31_custom_CemtrexXRIncMember"
      decimals="0"
      id="Fact001147"
      unitRef="USD">13282</us-gaap:PaymentsForRoyalties>
    <us-gaap:PaymentsForRoyalties
      contextRef="From2023-10-012024-03-31_custom_CemtrexXRIncMember"
      decimals="0"
      id="Fact001149"
      unitRef="USD">26563</us-gaap:PaymentsForRoyalties>
    <us-gaap:PaymentsForRoyalties
      contextRef="From2022-10-012023-03-31_custom_CemtrexXRIncMember"
      decimals="0"
      id="Fact001151"
      unitRef="USD">17709</us-gaap:PaymentsForRoyalties>
    <CETX:ScheduleOfLossOnSaleTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001153">&lt;p id="xdx_892_ecustom--ScheduleOfLossOnSaleTableTextBlock_z0n1vqiIW8e2" style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table summarizes the loss on the sale recorded during the three months ended December 31, 2022, included in Income/(loss) from
discontinued operations, net of tax in the accompanying condensed consolidated statement of operations:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8B8_zIf1Pl8RIdkk" style="display: none"&gt;SUMMARY OF LOSS ON SALE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20221231__us-gaap--DisposalGroupClassificationAxis__us-gaap--DiscontinuedOperationsDisposedOfBySaleMember_zKBF7Nk8id9f" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationConsideration_iI_maCzHBC_maDGIDOzyGt_zTrdCuldnydk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 78%"&gt;Purchase Price&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;745,621&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalentsTransferred_iNI_di_msCzHBC_msDGIDOzyGt_zOVi7QlJIiyf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Less cash and cash equivalents transferred&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(699,423&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--LiabilitiesAssumed_iNI_di_msCzHBC_msDGIDOzyGt_z77c4CuRt5j1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Less liabilities assumed&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(10,924&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--DisposalGroupIncludingDiscontinuedOperationConsideration1_iTI_mtDGIDOzyGt_zgFRAH4Xx3I8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Net purchase price&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;35,274&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_zTzkV2rYKNEb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Assets Sold&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet_i01I_maCz5p7_maAODGIzpVB_zMElRQa4TCwa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Accounts receivable, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;625,638&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--DisposalGroupIncludingDiscontinuedOperationInventory1_i01I_maCz5p7_maAODGIzpVB_zEFr3MjsGRHj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Inventory, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;980,730&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssets_i01I_maCz5p7_maAODGIzpVB_ziZm09Joyc4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Prepaid expenses and other assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;502,577&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipment_i01I_maCz5p7_maAODGIzpVB_zmKabh6kuVP3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Property and equipment, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;837,808&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGoodwill1_i01I_maCz5p7_maAODGIzpVB_zY02GVk2AxP8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 10pt"&gt;Goodwill&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;598,392&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_i01TI_maNASzq33_mtAODGIzpVB_maNAODGzMJg_zZAwoOdKNmcd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total
    Assets Sold&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,545,145&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_zcHMxkdWtAE7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Liabilities Transferred&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsPayable_i01I_maCzzX4_maLODGIzGoj_z0UBjKT4EPvb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Accounts payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;370,774&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_i01I_maCzzX4_maLODGIzGoj_zDxJ1rEmUz02" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Short-term liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;364,775&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationNoncurrent_i01I_maCzzX4_maLODGIzGoj_znRBcXspSaG3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"&gt;Long-term liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;318,981&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_i01TI_msNASzq33_mtLODGIzGoj_msNAODGzMJg_z7iJ2qpFmkbi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total
    Liabilities Transferred&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,054,530&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--NetAssetsOfDisposalGroupIncludingDiscontinuedOperations_iTI_mtNAODGzMJg_zy4zEJjdrtcj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Net assets sold&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,490,615&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Pretax loss on sale of Cemtrex Advanced Technologies, Inc, and Cemtrex XR, Inc.Companies&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax_c20221001__20221231__us-gaap--DisposalGroupClassificationAxis__us-gaap--DiscontinuedOperationsDisposedOfBySaleMember_zwjOjGLhT8C9" style="border-bottom: Black 2.5pt double; text-align: right" title="Pretax loss on sale of Cemtrex Advanced Technologies, Inc, and Cemtrex XR, Inc.Companies"&gt;(2,455,341&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</CETX:ScheduleOfLossOnSaleTableTextBlock>
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      id="Fact001189"
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      id="Fact001191"
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    <us-gaap:ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001197">&lt;p id="xdx_894_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zaykQY6lQmO2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8BD_zTfz7r2lS4zl" style="display: none"&gt;SCHEDULE OF FINANCIAL STATEMENTS INCLUDED WITHIN DISCONTINUED OPERATIONS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20240101__20240331_zm7jj6EzIMi7" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20230101__20230331_zb7SmbzYWKE1" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20231001__20240331_zSlrNbHoONNb" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20221001__20230331_zrFjqxvvYtA5" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Three months ended March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Six months ended March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_zkQLrpj8ndYf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 44%; text-align: left"&gt;Total net sales&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1199"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1200"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1201"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;649,061&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_zaZsZ1SLlLtf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Cost of sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1204"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1205"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1206"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;228,086&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_zdyiy7GuRFF7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Operating, selling, general and administrative expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;39&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;492&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;39&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,296,064&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--DisposalGroupIncludingDiscontinuedOperationOtherIncomeExpense_z8PPMiZmcqbd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Other (income)/expenses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1214"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1215"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1216"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,195&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--IncomeLossFromDiscontinuedOperations_zqOvZCtYyHg8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Income (loss) from discontinued operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(39&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(492&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(39&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(878,284&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationDepreciationAndAmortization_zefXcVITxT1i" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Amortization of discounted royalties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,282&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14,724&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;26,564&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,151&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--DisposalGroupNotDiscontinuedOperationGainLossOnDisposal_zDxG9HzTbsid" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Loss on sale of discontinued operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1229"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1230"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1231"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,455,341&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DiscontinuedOperationAmountOfAdjustmentToPriorPeriodGainLossOnDisposalNetOfTax_zAmghi002Qtg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Adjustment of benefit obligation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1234"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1235"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1236"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;89,085&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--DiscontinuedOperationTaxExpenseBenefitFromProvisionForGainLossOnDisposal_z7SUAx3zdxA7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Income tax provision&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,780&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1240"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,570&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1242"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax_zXqWcySDegx2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Discontinued operations, net of tax&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;10,463&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;14,232&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;20,955&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(3,225,389&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock>
    <us-gaap:DisposalGroupIncludingDiscontinuedOperationRevenue
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact001202"
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      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact001207"
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      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact001209"
      unitRef="USD">39</us-gaap:DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense>
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      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact001210"
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      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact001211"
      unitRef="USD">39</us-gaap:DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense>
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      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact001212"
      unitRef="USD">1296064</us-gaap:DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense>
    <CETX:DisposalGroupIncludingDiscontinuedOperationOtherIncomeExpense
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact001217"
      unitRef="USD">3195</CETX:DisposalGroupIncludingDiscontinuedOperationOtherIncomeExpense>
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      contextRef="From2024-01-012024-03-31"
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      id="Fact001219"
      unitRef="USD">-39</CETX:IncomeLossFromDiscontinuedOperations>
    <CETX:IncomeLossFromDiscontinuedOperations
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact001220"
      unitRef="USD">-492</CETX:IncomeLossFromDiscontinuedOperations>
    <CETX:IncomeLossFromDiscontinuedOperations
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      id="Fact001221"
      unitRef="USD">-39</CETX:IncomeLossFromDiscontinuedOperations>
    <CETX:IncomeLossFromDiscontinuedOperations
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      decimals="0"
      id="Fact001222"
      unitRef="USD">-878284</CETX:IncomeLossFromDiscontinuedOperations>
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      decimals="0"
      id="Fact001224"
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    <us-gaap:DisposalGroupIncludingDiscontinuedOperationDepreciationAndAmortization
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      decimals="0"
      id="Fact001225"
      unitRef="USD">14724</us-gaap:DisposalGroupIncludingDiscontinuedOperationDepreciationAndAmortization>
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      id="Fact001226"
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      decimals="0"
      id="Fact001227"
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      decimals="0"
      id="Fact001232"
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      decimals="0"
      id="Fact001237"
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      id="Fact001239"
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      id="Fact001241"
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      id="Fact001244"
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      id="Fact001245"
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      decimals="0"
      id="Fact001246"
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      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact001247"
      unitRef="USD">-3225389</us-gaap:DiscontinuedOperationProvisionForLossGainOnDisposalNetOfTax>
    <us-gaap:RevenueFromContractWithCustomerTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001249">&lt;p id="xdx_802_eus-gaap--RevenueFromContractWithCustomerTextBlock_zido77gyy6Dg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
4 &#x2013; &lt;span id="xdx_82C_zIP49rAnHdv8"&gt;REVENUE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89B_eus-gaap--DisaggregationOfRevenueTableTextBlock_zCWqo2iv7ecj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table illustrates the approximate disaggregation of the Company&#x2019;s revenue based off timing of revenue recognition for
the three and six months ended March 31, 2024 and 2023:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8B3_zr61fWcJTB57" style="display: none"&gt;SCHEDULE
OF DISAGGREGATION OF REVENUE RECOGNITION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20240101__20240331_zx2vSS9QCZh3" style="text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20230101__20230331_znz1jvsp1nK7" style="text-align: center"&gt;March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20231001__20240331_zRxRjdlBLSEk" style="text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20221001__20230331_zrDUjFbWL3z5" style="text-align: center"&gt;March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;For the three months ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;For the six months ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--RevenuePerformanceObligationPercentage_pid_dp_uPure_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zY7iRaPb4xdb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 28%; text-align: left"&gt;Over time&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right" title="Over time"&gt;58&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;46&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;55&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;48&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--RevenuePerformanceObligationPercentage_pid_dp_uPure_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zyduaR5LvYI1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Point-in-time&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;42&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;54&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;45&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;52&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_8AA_zfW3y4tyGrq4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:RevenueFromContractWithCustomerTextBlock>
    <us-gaap:DisaggregationOfRevenueTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001251">&lt;p id="xdx_89B_eus-gaap--DisaggregationOfRevenueTableTextBlock_zCWqo2iv7ecj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table illustrates the approximate disaggregation of the Company&#x2019;s revenue based off timing of revenue recognition for
the three and six months ended March 31, 2024 and 2023:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8B3_zr61fWcJTB57" style="display: none"&gt;SCHEDULE
OF DISAGGREGATION OF REVENUE RECOGNITION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20240101__20240331_zx2vSS9QCZh3" style="text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20230101__20230331_znz1jvsp1nK7" style="text-align: center"&gt;March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20231001__20240331_zRxRjdlBLSEk" style="text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20221001__20230331_zrDUjFbWL3z5" style="text-align: center"&gt;March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;For the three months ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;For the six months ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--RevenuePerformanceObligationPercentage_pid_dp_uPure_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zY7iRaPb4xdb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 28%; text-align: left"&gt;Over time&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right" title="Over time"&gt;58&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;46&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;55&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;48&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--RevenuePerformanceObligationPercentage_pid_dp_uPure_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zyduaR5LvYI1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Point-in-time&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;42&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;54&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;45&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;52&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DisaggregationOfRevenueTableTextBlock>
    <CETX:RevenuePerformanceObligationPercentage
      contextRef="From2024-01-012024-03-31_us-gaap_TransferredOverTimeMember"
      decimals="INF"
      id="Fact001253"
      unitRef="Pure">0.58</CETX:RevenuePerformanceObligationPercentage>
    <CETX:RevenuePerformanceObligationPercentage
      contextRef="From2023-01-012023-03-31_us-gaap_TransferredOverTimeMember"
      decimals="INF"
      id="Fact001254"
      unitRef="Pure">0.46</CETX:RevenuePerformanceObligationPercentage>
    <CETX:RevenuePerformanceObligationPercentage
      contextRef="From2023-10-012024-03-31_us-gaap_TransferredOverTimeMember"
      decimals="INF"
      id="Fact001255"
      unitRef="Pure">0.55</CETX:RevenuePerformanceObligationPercentage>
    <CETX:RevenuePerformanceObligationPercentage
      contextRef="From2022-10-012023-03-31_us-gaap_TransferredOverTimeMember"
      decimals="INF"
      id="Fact001256"
      unitRef="Pure">0.48</CETX:RevenuePerformanceObligationPercentage>
    <CETX:RevenuePerformanceObligationPercentage
      contextRef="From2024-01-012024-03-31_us-gaap_TransferredAtPointInTimeMember"
      decimals="INF"
      id="Fact001258"
      unitRef="Pure">0.42</CETX:RevenuePerformanceObligationPercentage>
    <CETX:RevenuePerformanceObligationPercentage
      contextRef="From2023-01-012023-03-31_us-gaap_TransferredAtPointInTimeMember"
      decimals="INF"
      id="Fact001259"
      unitRef="Pure">0.54</CETX:RevenuePerformanceObligationPercentage>
    <CETX:RevenuePerformanceObligationPercentage
      contextRef="From2023-10-012024-03-31_us-gaap_TransferredAtPointInTimeMember"
      decimals="INF"
      id="Fact001260"
      unitRef="Pure">0.45</CETX:RevenuePerformanceObligationPercentage>
    <CETX:RevenuePerformanceObligationPercentage
      contextRef="From2022-10-012023-03-31_us-gaap_TransferredAtPointInTimeMember"
      decimals="INF"
      id="Fact001261"
      unitRef="Pure">0.52</CETX:RevenuePerformanceObligationPercentage>
    <us-gaap:EarningsPerShareTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001263">&lt;p id="xdx_808_eus-gaap--EarningsPerShareTextBlock_zAa84RHwFMj6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
5 &#x2013; &lt;span id="xdx_825_zJfwB4wwodAb"&gt;LOSS PER COMMON SHARE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Basic
net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock
outstanding during the period. Diluted net income per common share is computed by dividing net income by the weighted average number
of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution
that could occur from common shares issuable through contingent share arrangements, stock options and warrants. For the three and six
months ended March 31, 2024, and 2023, the following items were excluded from the computation of diluted net loss per common share as
their effect is anti-dilutive:&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_891_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zRy2Yb2ZnQBj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8BA_zGKqTG2xd1Xc" style="display: none"&gt;SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER COMMON SHARE AS ANTI-DILUTIVE EFFECT&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20231001__20240331_zpfeSPROcPnh" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20221001__20230331_ztZo5hAAHD4l" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20240101__20240331_z44K9DNn4dfk" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20230101__20230331_z4dgsvouyrl" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;For the six months ended&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;For the three months ended&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_z9IMlUdmSF0i" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Options&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28,796&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28,796&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28,796&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28,796&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AF_zMG17W5iaafl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_897_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zwmS3QqwM1O6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
the three and six months ended March 31, 2024 and 2023, loss per share basic and diluted for continuing operations are calculated as
follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8B3_zsGBOP9wKaYc" style="display: none"&gt;SCHEDULE OF LOSS PER SHARE BASIC AND DILUTED
FOR CONTINUING OPERATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20240101__20240331_zvQlHO7lxfpb" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20230101__20230331_zd6JojlN2hCa" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_496_20231001__20240331_zx9aTUEkIgHk" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20221001__20230331_zKuqNl7oHqyl" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;For the three months&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;For the six months&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_maNILFCz9wC_zomuWmcZbye2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Loss from Continuing operations&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(1,580,184&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(553,761&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(2,894,579&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(3,650,514&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_msNILFCz9wC_zroMMI05FDmk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Less (loss)/gain in noncontrolling interest&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(96,510&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;55,265&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(192,919&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,898&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--DividendsPreferredStockStock_msNILFCz9wC_zdtOrZCL18M6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Preferred stock dividends&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;52,515&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;58,720&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;52,515&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;58,720&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic_iT_mtNILFCz9wC_zwyThSMVmMoj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Net loss applicable to common shareholders&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,536,189&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(667,746&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,754,175&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,705,336&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Weighted Average Number of Shares-Basic &amp;amp; Diluted&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240101__20240331_zxB3ZFbUjGsd" title="Weighted Average Number of Shares - Basic"&gt;&lt;span id="xdx_90F_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240101__20240331_zFpoCdUCTVTh" title="Weighted Average Number of Shares - Diluted"&gt;1,055,636&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20230101__20230331_zkei2PlbIRH3" title="Weighted Average Number of Shares - Basic"&gt;&lt;span id="xdx_907_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20230101__20230331_z6rzbl4MYTk3" title="Weighted Average Number of Shares - Diluted"&gt;815,498&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20231001__20240331_zliCE0XFI7O8" title="Weighted Average Number of Shares - Basic"&gt;&lt;span id="xdx_905_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20231001__20240331_zQ3I2DUN8qAe" title="Weighted Average Number of Shares - Diluted"&gt;1,051,630&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20221001__20230331_znx70YfCTZr5" title="Weighted Average Number of Shares - Basic"&gt;&lt;span id="xdx_90F_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20221001__20230331_z09v1SlsPYg4" title="Weighted Average Number of Shares - Diluted"&gt;788,265&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Loss per share - Basic &amp;amp; Diluted - Continuing Operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20240101__20240331_zADZ37SuN3P8" title="Continuing Operations Income Loss per share - Basic"&gt;&lt;span id="xdx_907_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20240101__20240331_z9CVq0ihuvMj"&gt;(1.46&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20230101__20230331_zlOP7vGYVLAh" title="Continuing Operations Income Loss per share - Basic"&gt;&lt;span id="xdx_907_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20230101__20230331_zLImBGTWgECl"&gt;(0.82&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20231001__20240331_zHWEH88G9Yyc" title="Continuing Operations Income Loss per share - Basic"&gt;&lt;span id="xdx_903_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20231001__20240331_zSDk34hYUTak"&gt;(2.62&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20221001__20230331_z6YDaFBjTu34" title="Continuing Operations Income Loss per share - Basic"&gt;&lt;span id="xdx_90F_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20221001__20230331_zSrKKnDgdpzb"&gt;(4.70&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AD_zenTM9dtmaAk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:EarningsPerShareTextBlock>
    <us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001265">&lt;p id="xdx_891_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zRy2Yb2ZnQBj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8BA_zGKqTG2xd1Xc" style="display: none"&gt;SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER COMMON SHARE AS ANTI-DILUTIVE EFFECT&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20231001__20240331_zpfeSPROcPnh" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20221001__20230331_ztZo5hAAHD4l" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20240101__20240331_z44K9DNn4dfk" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20230101__20230331_z4dgsvouyrl" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;For the six months ended&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;For the three months ended&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_hus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_z9IMlUdmSF0i" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Options&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28,796&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28,796&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28,796&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28,796&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2023-10-012024-03-31_us-gaap_EmployeeStockOptionMember"
      decimals="INF"
      id="Fact001267"
      unitRef="Shares">28796</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2022-10-012023-03-31_us-gaap_EmployeeStockOptionMember"
      decimals="INF"
      id="Fact001268"
      unitRef="Shares">28796</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2024-01-012024-03-31_us-gaap_EmployeeStockOptionMember"
      decimals="INF"
      id="Fact001269"
      unitRef="Shares">28796</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2023-01-012023-03-31_us-gaap_EmployeeStockOptionMember"
      decimals="INF"
      id="Fact001270"
      unitRef="Shares">28796</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001272">&lt;p id="xdx_897_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zwmS3QqwM1O6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
the three and six months ended March 31, 2024 and 2023, loss per share basic and diluted for continuing operations are calculated as
follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8B3_zsGBOP9wKaYc" style="display: none"&gt;SCHEDULE OF LOSS PER SHARE BASIC AND DILUTED
FOR CONTINUING OPERATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20240101__20240331_zvQlHO7lxfpb" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20230101__20230331_zd6JojlN2hCa" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_496_20231001__20240331_zx9aTUEkIgHk" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20221001__20230331_zKuqNl7oHqyl" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;For the three months&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;For the six months&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_maNILFCz9wC_zomuWmcZbye2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Loss from Continuing operations&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(1,580,184&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(553,761&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(2,894,579&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(3,650,514&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_msNILFCz9wC_zroMMI05FDmk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Less (loss)/gain in noncontrolling interest&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(96,510&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;55,265&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(192,919&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,898&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--DividendsPreferredStockStock_msNILFCz9wC_zdtOrZCL18M6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Preferred stock dividends&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;52,515&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;58,720&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;52,515&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;58,720&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic_iT_mtNILFCz9wC_zwyThSMVmMoj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Net loss applicable to common shareholders&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,536,189&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(667,746&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,754,175&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,705,336&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Weighted Average Number of Shares-Basic &amp;amp; Diluted&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240101__20240331_zxB3ZFbUjGsd" title="Weighted Average Number of Shares - Basic"&gt;&lt;span id="xdx_90F_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240101__20240331_zFpoCdUCTVTh" title="Weighted Average Number of Shares - Diluted"&gt;1,055,636&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20230101__20230331_zkei2PlbIRH3" title="Weighted Average Number of Shares - Basic"&gt;&lt;span id="xdx_907_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20230101__20230331_z6rzbl4MYTk3" title="Weighted Average Number of Shares - Diluted"&gt;815,498&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20231001__20240331_zliCE0XFI7O8" title="Weighted Average Number of Shares - Basic"&gt;&lt;span id="xdx_905_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20231001__20240331_zQ3I2DUN8qAe" title="Weighted Average Number of Shares - Diluted"&gt;1,051,630&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20221001__20230331_znx70YfCTZr5" title="Weighted Average Number of Shares - Basic"&gt;&lt;span id="xdx_90F_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20221001__20230331_z09v1SlsPYg4" title="Weighted Average Number of Shares - Diluted"&gt;788,265&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Loss per share - Basic &amp;amp; Diluted - Continuing Operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20240101__20240331_zADZ37SuN3P8" title="Continuing Operations Income Loss per share - Basic"&gt;&lt;span id="xdx_907_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20240101__20240331_z9CVq0ihuvMj"&gt;(1.46&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20230101__20230331_zlOP7vGYVLAh" title="Continuing Operations Income Loss per share - Basic"&gt;&lt;span id="xdx_907_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20230101__20230331_zLImBGTWgECl"&gt;(0.82&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20231001__20240331_zHWEH88G9Yyc" title="Continuing Operations Income Loss per share - Basic"&gt;&lt;span id="xdx_903_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20231001__20240331_zSDk34hYUTak"&gt;(2.62&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
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    <us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001322">&lt;p id="xdx_806_eus-gaap--SegmentReportingDisclosureTextBlock_zGYi9qX9hzzj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
6 &#x2013;&lt;span id="xdx_824_zDi0ns4ZPzYd"&gt; SEGMENT INFORMATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company reports and evaluates financial information for &lt;span id="xdx_904_eus-gaap--NumberOfReportableSegments_dc_uSegment_c20231001__20240331_zd6pMMHmeTHd" title="Number of reportable segments"&gt;two&lt;/span&gt; reportable segments: the Security segment and the Industrial Services segment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89D_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_z4C7S1BWfK6c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following tables summarize the Company&#x2019;s reportable segment information and unallocated corporate expenses:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8B6_z1dRZEYdVYFg" style="display: none"&gt;SCHEDULE
OF SEGMENT INFORMATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zqvzgcpP1707" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zwiwgauJsN5f" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zitLtIjCfFQh" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Corporate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20240101__20240331_zVflFshZGXX4" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20230101__20230331__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zPm5lPLCDfQc" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20230101__20230331__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zM94S8P6ajVb" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20230101__20230331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zOF7hy8Xd9Xb" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Corporate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20230101__20230331_zydARvYPwKja" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Three months
ended March 31, 2024 &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Three
months ended March 31, 2023 &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Reportable
Segments &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Reportable
Segments &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Corporate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Corporate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zCFjuXtkpqGb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 28%"&gt;Revenues&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;8,084,932&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;9,074,663&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1330"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; font-weight: bold; text-align: right"&gt;17,159,595&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;9,913,898&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;6,159,499&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1334"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; font-weight: bold; text-align: right"&gt;16,073,397&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--CostOfRevenue_zxqdR7Vx7flb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Cost of revenues&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,971,963&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,248,216&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1339"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;10,220,179&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,793,817&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,941,099&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1343"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;8,734,916&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--GrossProfit_zP0MLdDPOxWa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Gross profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,112,969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,826,447&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1348"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;6,939,416&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;5,120,081&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,218,400&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1352"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;7,338,481&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--OperatingExpensesAbstract_iB_zkB56aov9Lp4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--SellingGeneralAndAdministrativeExpense_i01_zpza7hg5td2h" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Sales, general, and administrative&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,833,596&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,897,269&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;984,403&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;6,715,268&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,965,659&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,336,313&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;807,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;5,109,214&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--DepreciationAndAmortization_i01_zzIJx2CFSsL5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;71,260&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;233,629&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1375"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;304,889&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;31,543&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;157,385&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,125&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;209,053&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--ResearchAndDevelopmentExpense_i01_zI0bFetnSvSe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt; text-align: left"&gt;Research and development&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;951,400&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1383"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1384"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;951,400&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,615,341&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1387"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1388"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;1,615,341&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--OperatingIncomeLoss_pp0p0_zVrg5ibaIEj5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 20pt; text-align: left"&gt;Operating income/(loss)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(743,287&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;695,549&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(984,403&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;(1,032,141&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;507,538&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;724,702&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(827,367&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;404,873&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_zRppz29hPEse" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Other income/(expense)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(138,633&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(78,289&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(231,117&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;(448,039&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;337,191&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(29,866&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,265,959&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;(958,634&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20231001__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_z5k0jXsovl5d" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20231001__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_z4F6KCep3orl" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20231001__20240331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zaYBJdEMLJB8" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Corporate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20231001__20240331_zcKEkwGbQqc3" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20221001__20230331__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_z6X9QdDHW8T8" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20221001__20230331__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zkUiTYa7mN3b" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20221001__20230331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zhljKfZC5ywc" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Corporate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20221001__20230331_zRk3a6EUrlVe" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Six months
ended March 31, 2024 &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Six months
ended March 31, 2023 &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Reportable
Segments &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;b&gt;Reportable Segments &lt;/b&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Corporate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Corporate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zynsfiTczLai" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 28%"&gt;Revenues&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;17,252,733&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;16,785,028&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1411"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; font-weight: bold; text-align: right"&gt;34,037,761&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;16,918,642&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;11,124,997&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1415"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; font-weight: bold; text-align: right"&gt;28,043,639&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--CostOfRevenue_zuFbQuDDpAL3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Cost of revenues&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,622,817&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,393,129&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1420"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;20,015,946&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,394,871&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,267,672&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1424"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;15,662,543&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--GrossProfit_zLqbke6Q5ru5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt; text-align: left"&gt;Gross profit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,629,916&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,391,899&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1429"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;14,021,815&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,523,771&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,857,325&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1433"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;12,381,096&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--OperatingExpensesAbstract_iB_zYUgYYxyUs86" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--SellingGeneralAndAdministrativeExpense_i01_z2hSIPUvv8L4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;General, and administrative&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,161,224&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,426,532&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,731,177&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;13,318,933&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,715,088&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,525,178&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,793,951&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;10,034,217&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--DepreciationAndAmortization_i01_zzGWdU7mg6Ug" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;199,412&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;473,778&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1456"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;673,190&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;71,203&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;324,906&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;52,279&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;448,388&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--ResearchAndDevelopmentExpense_i01_zykvqZSUFlph" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt; text-align: left"&gt;Research and development&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,800,205&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1464"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1465"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;1,800,205&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,445,054&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1468"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1469"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;3,445,054&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--OperatingIncomeLoss_pp0p0_zssmFfEKePr" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 20pt; text-align: left"&gt;Operating (loss)/income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,530,925&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,491,589&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,731,177&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;(1,770,513&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(707,574&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,007,241&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,846,230&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;(1,546,563&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_zAi85UgjFET2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Other income/(expense)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(272,894&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(186,433&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(493,984&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;(953,311&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;224,792&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(61,426&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,267,317&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;(2,103,951&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A3_zeegR5zsoo2e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Unallocated
corporate expenses mainly relate to payroll and benefits for corporate officers, investor relation expenses, accounting expenses related
audit and taxes, legal expenses related to corporate matters, and interest expense on notes payable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:SegmentReportingDisclosureTextBlock>
    <us-gaap:NumberOfReportableSegments
      contextRef="From2023-10-01to2024-03-31"
      decimals="INF"
      id="Fact001324"
      unitRef="Segment">2</us-gaap:NumberOfReportableSegments>
    <us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001326">&lt;p id="xdx_89D_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_z4C7S1BWfK6c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following tables summarize the Company&#x2019;s reportable segment information and unallocated corporate expenses:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8B6_z1dRZEYdVYFg" style="display: none"&gt;SCHEDULE
OF SEGMENT INFORMATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zqvzgcpP1707" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zwiwgauJsN5f" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20240101__20240331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zitLtIjCfFQh" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Corporate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20240101__20240331_zVflFshZGXX4" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20230101__20230331__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zPm5lPLCDfQc" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20230101__20230331__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zM94S8P6ajVb" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20230101__20230331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zOF7hy8Xd9Xb" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Corporate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20230101__20230331_zydARvYPwKja" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Three months
ended March 31, 2024 &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Three
months ended March 31, 2023 &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Reportable
Segments &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Reportable
Segments &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Corporate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Corporate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zCFjuXtkpqGb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 28%"&gt;Revenues&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;8,084,932&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;9,074,663&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1330"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; font-weight: bold; text-align: right"&gt;17,159,595&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;9,913,898&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;6,159,499&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1334"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; font-weight: bold; text-align: right"&gt;16,073,397&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--CostOfRevenue_zxqdR7Vx7flb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Cost of revenues&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,971,963&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,248,216&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1339"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;10,220,179&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,793,817&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,941,099&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1343"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;8,734,916&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--GrossProfit_zP0MLdDPOxWa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Gross profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,112,969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,826,447&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1348"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;6,939,416&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;5,120,081&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,218,400&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1352"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;7,338,481&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--OperatingExpensesAbstract_iB_zkB56aov9Lp4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--SellingGeneralAndAdministrativeExpense_i01_zpza7hg5td2h" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Sales, general, and administrative&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,833,596&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,897,269&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;984,403&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;6,715,268&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,965,659&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,336,313&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;807,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;5,109,214&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--DepreciationAndAmortization_i01_zzIJx2CFSsL5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;71,260&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;233,629&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1375"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;304,889&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;31,543&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;157,385&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,125&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;209,053&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--ResearchAndDevelopmentExpense_i01_zI0bFetnSvSe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt; text-align: left"&gt;Research and development&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;951,400&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1383"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1384"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;951,400&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,615,341&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1387"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1388"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;1,615,341&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--OperatingIncomeLoss_pp0p0_zVrg5ibaIEj5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 20pt; text-align: left"&gt;Operating income/(loss)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(743,287&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;695,549&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(984,403&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;(1,032,141&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;507,538&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;724,702&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(827,367&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;404,873&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_zRppz29hPEse" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Other income/(expense)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(138,633&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(78,289&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(231,117&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;(448,039&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;337,191&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(29,866&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,265,959&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;(958,634&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20231001__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_z5k0jXsovl5d" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20231001__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_z4F6KCep3orl" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20231001__20240331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zaYBJdEMLJB8" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Corporate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20231001__20240331_zcKEkwGbQqc3" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20221001__20230331__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_z6X9QdDHW8T8" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20221001__20230331__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zkUiTYa7mN3b" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20221001__20230331__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zhljKfZC5ywc" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Corporate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20221001__20230331_zRk3a6EUrlVe" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Six months
ended March 31, 2024 &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&lt;/td&gt;
    &lt;td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Six months
ended March 31, 2023 &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Reportable
Segments &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;b&gt;Reportable Segments &lt;/b&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Corporate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Corporate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zynsfiTczLai" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 28%"&gt;Revenues&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;17,252,733&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;16,785,028&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1411"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; font-weight: bold; text-align: right"&gt;34,037,761&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;16,918,642&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;11,124,997&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1415"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 5%; font-weight: bold; text-align: right"&gt;28,043,639&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--CostOfRevenue_zuFbQuDDpAL3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Cost of revenues&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,622,817&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,393,129&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1420"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;20,015,946&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,394,871&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,267,672&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1424"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;15,662,543&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--GrossProfit_zLqbke6Q5ru5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt; text-align: left"&gt;Gross profit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,629,916&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,391,899&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1429"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;14,021,815&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,523,771&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,857,325&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1433"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;12,381,096&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--OperatingExpensesAbstract_iB_zYUgYYxyUs86" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--SellingGeneralAndAdministrativeExpense_i01_z2hSIPUvv8L4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;General, and administrative&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,161,224&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,426,532&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,731,177&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;13,318,933&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,715,088&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,525,178&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,793,951&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;10,034,217&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--DepreciationAndAmortization_i01_zzGWdU7mg6Ug" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;199,412&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;473,778&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1456"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;673,190&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;71,203&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;324,906&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;52,279&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;448,388&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--ResearchAndDevelopmentExpense_i01_zykvqZSUFlph" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt; text-align: left"&gt;Research and development&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,800,205&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1464"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1465"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;1,800,205&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,445,054&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1468"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1469"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"&gt;3,445,054&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--OperatingIncomeLoss_pp0p0_zssmFfEKePr" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 20pt; text-align: left"&gt;Operating (loss)/income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,530,925&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,491,589&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,731,177&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;(1,770,513&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(707,574&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,007,241&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,846,230&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;(1,546,563&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
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    <us-gaap:CashAndCashEquivalentsDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001490">&lt;p id="xdx_80E_eus-gaap--CashAndCashEquivalentsDisclosureTextBlock_z1SECohiuthb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
7 &#x2013; &lt;span id="xdx_826_zHxWEo9Bi9mi"&gt;RESTRICTED CASH&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A
subsidiary of the Company participates in a consortium in order to self-insure group care coverage for its employees. The plan is administrated
by Benecon Group and the Company makes monthly deposits in a trust account to cover medical claims and any administrative costs associated
with the plan. These funds, as required by the plan are restricted in nature and amounted to $&lt;span id="xdx_90D_eus-gaap--RestrictedCashCurrent_iI_c20240331_zcR11X4H55Ee" title="Restricted cash"&gt;1,072,416&lt;/span&gt; at March 31, 2024, and $&lt;span id="xdx_90A_eus-gaap--RestrictedCashCurrent_iI_c20230930_zOP4VIJJItlg" title="Restricted cash"&gt;919,652&lt;/span&gt;
at September 30, 2023. The Company has $&lt;span id="xdx_900_ecustom--RestrictedCashEscrow_iI_c20240331_zoRwv5IRa3Be" title="Restricted cash escrow"&gt;&lt;span id="xdx_902_ecustom--RestrictedCashEscrow_iI_c20230930_zXGkM5qZq0a1" title="Restricted cash escrow"&gt;100,000&lt;/span&gt;&lt;/span&gt; in restricted cash held in escrow pending final disbursement of expenses related to the
Heisey acquisition as of March 31, 2024 and September 30, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:CashAndCashEquivalentsDisclosureTextBlock>
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      id="Fact001492"
      unitRef="USD">1072416</us-gaap:RestrictedCashCurrent>
    <us-gaap:RestrictedCashCurrent
      contextRef="AsOf2023-09-30"
      decimals="0"
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    <CETX:RestrictedCashEscrow
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001496"
      unitRef="USD">100000</CETX:RestrictedCashEscrow>
    <CETX:RestrictedCashEscrow
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001498"
      unitRef="USD">100000</CETX:RestrictedCashEscrow>
    <us-gaap:FairValueDisclosuresTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001500">&lt;p id="xdx_80F_eus-gaap--FairValueDisclosuresTextBlock_zMO0zadIBeX4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
8 &#x2013;&lt;span id="xdx_82C_zPJlKQ6qJV0h"&gt; FAIR VALUE MEASUREMENTS&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Fair
value is defined as the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date. A three-level hierarchy is applied to prioritize the inputs to valuation techniques
used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets
or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 22.3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 22.3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
three levels of the fair value hierarchy under the guidance for fair value measurements are described below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 22.3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
1 &#x2014; Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity
has the ability to access at the measurement date. Our Level 1 assets include cash equivalents, banker&#x2019;s acceptances, trading securities
investments and investment funds. The Company measures trading securities investments and investment funds at quoted market prices as
they are traded in an active market with sufficient volume and frequency of transactions.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 22.3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
2 &#x2014; Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability,
either directly or indirectly. If the asset or liability has a specified contractual term, a Level 2 input must be observable for substantially
the full term of the asset or liability.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 22.3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level
3 &#x2014; Level 3 inputs are unobservable inputs for the asset or liability in which there is little, if any, market activity for the
asset or liability at the measurement date. Level 3 assets and liabilities include cost method investments. Quantitative information
for Level 3 assets and liabilities reviewed at each reporting period includes indicators of significant deterioration in the earnings
performance, credit rating, asset quality, business prospects of the investee, and financial indicators of the investee&#x2019;s ability
to continue as a going concern.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 22.3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_892_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisTextBlock_zRODSO9Qlktf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;s fair value assets at March 31, 2024, and September 30, 2023, are as follows.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 22.3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8BC_z9msFz3k7bpi" style="display: none"&gt;SCHEDULE OF FAIR VALUE OF ASSETS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Quoted Prices&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Significant&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;in Active&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Other&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Significant&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Balance&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Markets for&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Observable&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Unobservable&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;as of&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Identical Assets&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Inputs&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Inputs&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;March 31,&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; color: #0D0D0D"&gt;(Level 1)&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; color: #0D0D0D"&gt;(Level 2)&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; color: #0D0D0D"&gt;(Level 3)&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; color: #0D0D0D"&gt;2024&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: #0D0D0D; font-weight: bold"&gt;Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;Investment in marketable securities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; width: 36%; color: #0D0D0D; text-align: left"&gt;(included in short-term investments)&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--InvestmentTypeAxis__custom--InvestmentInMarketableSecuritiesMember_z9yrtH7bZf24" style="width: 12%; color: #0D0D0D; text-align: right" title="Fair value assets"&gt;13,853&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--InvestmentTypeAxis__custom--InvestmentInMarketableSecuritiesMember_zFuUDTkg7goe" style="width: 12%; color: #0D0D0D; text-align: right" title="Fair value assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1506"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--InvestmentTypeAxis__custom--InvestmentInMarketableSecuritiesMember_z8TAS31cVpDd" style="width: 12%; color: #0D0D0D; text-align: right" title="Fair value assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1508"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_c20240331__us-gaap--InvestmentTypeAxis__custom--InvestmentInMarketableSecuritiesMember_zmbMeNnK0WV3" style="width: 12%; color: #0D0D0D; text-align: right" title="Fair value assets"&gt;13,853&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AssetsFairValueDisclosure_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zzb7OKbhBchd" style="color: #0D0D0D; text-align: right" title="Fair value assets"&gt;13,853&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zXsaFYMTaF56" style="color: #0D0D0D; text-align: right" title="Fair value assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1514"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AssetsFairValueDisclosure_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zrGGR3XeC8Ob" style="color: #0D0D0D; text-align: right" title="Fair value assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1516"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_iI_c20240331_zdsT6K29iNt9" style="color: #0D0D0D; text-align: right" title="Fair value assets"&gt;13,853&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Quoted Prices&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Significant&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;in Active&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Other&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Significant&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Balance&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Markets for&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Observable&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Unobservable&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;as of&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Identical Assets&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Inputs&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Inputs&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;(Level 1)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;(Level 2)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;(Level 3)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: #0D0D0D; font-weight: bold"&gt;Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;Investment in marketable securities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; width: 36%; color: #0D0D0D; text-align: left"&gt;(included in short-term investments)&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--InvestmentTypeAxis__custom--InvestmentInMarketableSecuritiesMember_zxgAoCL0dnzk" style="width: 12%; color: #0D0D0D; text-align: right" title="Fair value assets"&gt;13,663&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--InvestmentTypeAxis__custom--InvestmentInMarketableSecuritiesMember_zaESPZtb3Uei" style="width: 12%; color: #0D0D0D; text-align: right" title="Fair value assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1522"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--InvestmentTypeAxis__custom--InvestmentInMarketableSecuritiesMember_zJCT515kSOYa" style="width: 12%; color: #0D0D0D; text-align: right" title="Fair value assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1524"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--InvestmentTypeAxis__custom--InvestmentInMarketableSecuritiesMember_zIBFqXsqPoeb" style="width: 12%; color: #0D0D0D; text-align: right" title="Fair value assets"&gt;13,663&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zUqfYrkShc8d" style="color: #0D0D0D; text-align: right" title="Fair value assets"&gt;13,663&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z7yHvttoSHn4" style="color: #0D0D0D; text-align: right" title="Fair value assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1530"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zAAMfsFhfge1" style="color: #0D0D0D; text-align: right" title="Fair value assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1532"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20230930_z3PPaD1jsPHf" style="color: #0D0D0D; text-align: right" title="Fair value assets"&gt;13,663&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_8A2_zB0XlqGBM6ye" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; background-color: white"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:FairValueDisclosuresTextBlock>
    <us-gaap:FairValueAssetsMeasuredOnRecurringBasisTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001502">&lt;p id="xdx_892_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisTextBlock_zRODSO9Qlktf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;s fair value assets at March 31, 2024, and September 30, 2023, are as follows.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 22.3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8BC_z9msFz3k7bpi" style="display: none"&gt;SCHEDULE OF FAIR VALUE OF ASSETS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Quoted Prices&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Significant&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;in Active&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Other&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Significant&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Balance&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Markets for&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Observable&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Unobservable&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;as of&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Identical Assets&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Inputs&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;Inputs&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; color: #0D0D0D"&gt;March 31,&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; color: #0D0D0D"&gt;(Level 1)&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; color: #0D0D0D"&gt;(Level 2)&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; color: #0D0D0D"&gt;(Level 3)&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; color: #0D0D0D"&gt;2024&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: #0D0D0D; font-weight: bold"&gt;Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;Investment in marketable securities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; width: 36%; color: #0D0D0D; text-align: left"&gt;(included in short-term investments)&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--InvestmentTypeAxis__custom--InvestmentInMarketableSecuritiesMember_z9yrtH7bZf24" style="width: 12%; color: #0D0D0D; text-align: right" title="Fair value assets"&gt;13,853&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--InvestmentTypeAxis__custom--InvestmentInMarketableSecuritiesMember_zFuUDTkg7goe" style="width: 12%; color: #0D0D0D; text-align: right" title="Fair value assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1506"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--InvestmentTypeAxis__custom--InvestmentInMarketableSecuritiesMember_z8TAS31cVpDd" style="width: 12%; color: #0D0D0D; text-align: right" title="Fair value assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1508"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_c20240331__us-gaap--InvestmentTypeAxis__custom--InvestmentInMarketableSecuritiesMember_zmbMeNnK0WV3" style="width: 12%; color: #0D0D0D; text-align: right" title="Fair value assets"&gt;13,853&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AssetsFairValueDisclosure_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zzb7OKbhBchd" style="color: #0D0D0D; text-align: right" title="Fair value assets"&gt;13,853&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zXsaFYMTaF56" style="color: #0D0D0D; text-align: right" title="Fair value assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1514"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AssetsFairValueDisclosure_iI_c20240331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zrGGR3XeC8Ob" style="color: #0D0D0D; text-align: right" title="Fair value assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1516"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_iI_c20240331_zdsT6K29iNt9" style="color: #0D0D0D; text-align: right" title="Fair value assets"&gt;13,853&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Quoted Prices&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Significant&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;in Active&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Other&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Significant&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Balance&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Markets for&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Observable&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Unobservable&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;as of&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Identical Assets&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Inputs&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;Inputs&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="color: #0D0D0D; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;(Level 1)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;(Level 2)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;(Level 3)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; color: #0D0D0D; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; color: #0D0D0D"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: #0D0D0D; font-weight: bold"&gt;Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;Investment in marketable securities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; width: 36%; color: #0D0D0D; text-align: left"&gt;(included in short-term investments)&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--InvestmentTypeAxis__custom--InvestmentInMarketableSecuritiesMember_zxgAoCL0dnzk" style="width: 12%; color: #0D0D0D; text-align: right" title="Fair value assets"&gt;13,663&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--InvestmentTypeAxis__custom--InvestmentInMarketableSecuritiesMember_zaESPZtb3Uei" style="width: 12%; color: #0D0D0D; text-align: right" title="Fair value assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1522"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--InvestmentTypeAxis__custom--InvestmentInMarketableSecuritiesMember_zJCT515kSOYa" style="width: 12%; color: #0D0D0D; text-align: right" title="Fair value assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1524"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--InvestmentTypeAxis__custom--InvestmentInMarketableSecuritiesMember_zIBFqXsqPoeb" style="width: 12%; color: #0D0D0D; text-align: right" title="Fair value assets"&gt;13,663&lt;/td&gt;&lt;td style="width: 1%; color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zUqfYrkShc8d" style="color: #0D0D0D; text-align: right" title="Fair value assets"&gt;13,663&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z7yHvttoSHn4" style="color: #0D0D0D; text-align: right" title="Fair value assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1530"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zAAMfsFhfge1" style="color: #0D0D0D; text-align: right" title="Fair value assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1532"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="color: #0D0D0D"&gt;&#160;&lt;/td&gt;
    &lt;td style="color: #0D0D0D; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20230930_z3PPaD1jsPHf" style="color: #0D0D0D; text-align: right" title="Fair value assets"&gt;13,663&lt;/td&gt;&lt;td style="color: #0D0D0D; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

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      id="Fact001512"
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      id="Fact001520"
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      id="Fact001526"
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    <us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001536">&lt;p id="xdx_806_eus-gaap--LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_z5yheELWIHha" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
9 &#x2013; &lt;span id="xdx_82E_z18cdgz32tfg"&gt;TRADE RECEIVABLES, NET&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_891_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zPg5c18CMVw5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Trade
receivables, net consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8BF_zuA7eBQ7udV9" style="display: none"&gt;SCHEDULE OF TRADE RECEIVABLES, NET&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20240331_z1aRRsGbREy8" style="text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20230930_zjbhhGxNVOTd" style="text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--AccountsReceivableGross_iI_pp0p0_maARNCzZ7g_zgQDvvtMrtu6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Trade receivables&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;11,761,693&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;9,444,619&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_pp0p0_di_msARNCzZ7g_zNuDUXQw2hV7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Allowance for credit losses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(225,813&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(234,924&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--AccountsReceivableNet_iTI_pp0p0_mtARNCzZ7g_z3HbGq7Otlyd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accounts receivables,
net, total&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;11,535,880&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;9,209,695&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A6_zKBdPg1rmgLf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Trade
receivables include amounts due for shipped products and services rendered.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Allowance
for credit losses include estimated losses resulting from the inability of our customers to make the required payments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock>
    <us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001538">&lt;p id="xdx_891_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zPg5c18CMVw5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Trade
receivables, net consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8BF_zuA7eBQ7udV9" style="display: none"&gt;SCHEDULE OF TRADE RECEIVABLES, NET&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20240331_z1aRRsGbREy8" style="text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20230930_zjbhhGxNVOTd" style="text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--AccountsReceivableGross_iI_pp0p0_maARNCzZ7g_zgQDvvtMrtu6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Trade receivables&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;11,761,693&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;9,444,619&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_pp0p0_di_msARNCzZ7g_zNuDUXQw2hV7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Allowance for credit losses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(225,813&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(234,924&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--AccountsReceivableNet_iTI_pp0p0_mtARNCzZ7g_z3HbGq7Otlyd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accounts receivables,
net, total&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;11,535,880&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;9,209,695&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock>
    <us-gaap:AccountsReceivableGross
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001540"
      unitRef="USD">11761693</us-gaap:AccountsReceivableGross>
    <us-gaap:AccountsReceivableGross
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001541"
      unitRef="USD">9444619</us-gaap:AccountsReceivableGross>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001543"
      unitRef="USD">225813</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001544"
      unitRef="USD">234924</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AccountsReceivableNet
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001546"
      unitRef="USD">11535880</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001547"
      unitRef="USD">9209695</us-gaap:AccountsReceivableNet>
    <CETX:PrepaidExpensesAndOtherCurrentAssetsTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001549">&lt;p id="xdx_80A_ecustom--PrepaidExpensesAndOtherCurrentAssetsTextBlock_zJgaPQc0G5T8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
10 &#x2013; &lt;span id="xdx_829_zs51LqftyD9c"&gt;PREPAID EXPENSES AND OTHER CURRENT ASSETS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_895_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zZKczdUKZPcc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prepaid
expenses and other current assets consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B3_zDXZJnDyv28h" style="display: none"&gt;SUMMARY OF PREPAID AND OTHER CURRENT ASSETS&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20240331_z2FMO4mtFFT2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20230930_zLqo3wieqz6c" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;September 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--PrepaidExpenseCurrent_iI_maOACzFrC_zGErNnxHnxs2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Prepaid expenses&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;838,980&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;521,310&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--PrepaidInventoriesCurrent_iI_maOACzFrC_zvieSzxTm66a" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Prepaid inventory&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;498,631&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,084,051&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--DeferredCostsCurrent_iI_maOACzFrC_zZ5r4zzCvwzc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Deferred costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;83,502&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;25,941&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--PrepaidLoanOriginationCosts_iI_maOACzFrC_zoKLjrO7n7K8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Loan origination costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;36,267&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1563"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--PrepaidTaxes_iI_maOACzFrC_zlWDgggZraT8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Prepaid income taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;428,193&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;168,555&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--ValueAddedTaxAndGoodsAndServicesTaxReceivable_iI_maOACzFrC_z5LKq7FwBBil" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;VAT and GST tax receivable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;24,842&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;298,502&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iTI_mtOACzFrC_zSehj2Rr72z9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;Prepaid expenses and other current assets total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;1,910,415&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;2,098,359&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CETX:PrepaidExpensesAndOtherCurrentAssetsTextBlock>
    <us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001551">&lt;p id="xdx_895_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zZKczdUKZPcc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prepaid
expenses and other current assets consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B3_zDXZJnDyv28h" style="display: none"&gt;SUMMARY OF PREPAID AND OTHER CURRENT ASSETS&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20240331_z2FMO4mtFFT2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20230930_zLqo3wieqz6c" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;September 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--PrepaidExpenseCurrent_iI_maOACzFrC_zGErNnxHnxs2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Prepaid expenses&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;838,980&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;521,310&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--PrepaidInventoriesCurrent_iI_maOACzFrC_zvieSzxTm66a" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Prepaid inventory&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;498,631&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,084,051&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--DeferredCostsCurrent_iI_maOACzFrC_zZ5r4zzCvwzc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Deferred costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;83,502&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;25,941&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--PrepaidLoanOriginationCosts_iI_maOACzFrC_zoKLjrO7n7K8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Loan origination costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;36,267&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1563"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--PrepaidTaxes_iI_maOACzFrC_zlWDgggZraT8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Prepaid income taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;428,193&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;168,555&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--ValueAddedTaxAndGoodsAndServicesTaxReceivable_iI_maOACzFrC_z5LKq7FwBBil" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;VAT and GST tax receivable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;24,842&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;298,502&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iTI_mtOACzFrC_zSehj2Rr72z9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;Prepaid expenses and other current assets total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;1,910,415&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;2,098,359&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock>
    <us-gaap:PrepaidExpenseCurrent
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001553"
      unitRef="USD">838980</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:PrepaidExpenseCurrent
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001554"
      unitRef="USD">521310</us-gaap:PrepaidExpenseCurrent>
    <CETX:PrepaidInventoriesCurrent
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001556"
      unitRef="USD">498631</CETX:PrepaidInventoriesCurrent>
    <CETX:PrepaidInventoriesCurrent
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001557"
      unitRef="USD">1084051</CETX:PrepaidInventoriesCurrent>
    <us-gaap:DeferredCostsCurrent
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001559"
      unitRef="USD">83502</us-gaap:DeferredCostsCurrent>
    <us-gaap:DeferredCostsCurrent
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001560"
      unitRef="USD">25941</us-gaap:DeferredCostsCurrent>
    <CETX:PrepaidLoanOriginationCosts
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001562"
      unitRef="USD">36267</CETX:PrepaidLoanOriginationCosts>
    <us-gaap:PrepaidTaxes
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001565"
      unitRef="USD">428193</us-gaap:PrepaidTaxes>
    <us-gaap:PrepaidTaxes
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001566"
      unitRef="USD">168555</us-gaap:PrepaidTaxes>
    <CETX:ValueAddedTaxAndGoodsAndServicesTaxReceivable
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001568"
      unitRef="USD">24842</CETX:ValueAddedTaxAndGoodsAndServicesTaxReceivable>
    <CETX:ValueAddedTaxAndGoodsAndServicesTaxReceivable
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001569"
      unitRef="USD">298502</CETX:ValueAddedTaxAndGoodsAndServicesTaxReceivable>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001571"
      unitRef="USD">1910415</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001572"
      unitRef="USD">2098359</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:InventoryDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001574">&lt;p id="xdx_801_eus-gaap--InventoryDisclosureTextBlock_zxrthjqypxzg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
11 &#x2013; &lt;span id="xdx_82C_zmytVMpP7NM5"&gt;INVENTORY, NET&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_896_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zGpJRGhKtYl9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Inventory,
net consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B1_zcDf2lYvAPZj" style="display: none"&gt;&#160;SCHEDULE
OF INVENTORY, NET&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20240331_z6p1jsdhL763" style="text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20230930_zyYhohMTy8Le" style="text-align: center"&gt;September&#160;30,&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--InventoryRawMaterials_iI_pp0p0_maINzQOW_zd0YMEXK1j4g" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Raw materials&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;797,943&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;885,398&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maINzQOW_zb1Gisc8fo94" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Work in progress&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;304,563&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;109,019&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINzQOW_zBTM1uLG88ih" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Finished goods&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,295,241&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,744,802&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--InventoryNet_iTI_pp0p0_mtINzQOW_z1OAhPnrAhbh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 2.5pt; text-align: left"&gt;Inventory, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;7,397,747&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;8,739,219&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_8A2_zAS0kMYlpgY3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company maintained an allowance for obsolete inventories of $&lt;span id="xdx_906_eus-gaap--InventoryAdjustments_iI_c20240331_zQYIkvYMLofd" title="Allowance for obsolete inventories"&gt;502,577&lt;/span&gt; and $&lt;span id="xdx_90D_eus-gaap--InventoryAdjustments_iI_c20230930_zfUiMTT1Pv17" title="Allowance for obsolete inventories"&gt;618,021&lt;/span&gt; at March 31, 2024 and September 30, 2023, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:InventoryDisclosureTextBlock>
    <us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001576">&lt;p id="xdx_896_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zGpJRGhKtYl9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Inventory,
net consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B1_zcDf2lYvAPZj" style="display: none"&gt;&#160;SCHEDULE
OF INVENTORY, NET&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20240331_z6p1jsdhL763" style="text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20230930_zyYhohMTy8Le" style="text-align: center"&gt;September&#160;30,&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--InventoryRawMaterials_iI_pp0p0_maINzQOW_zd0YMEXK1j4g" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Raw materials&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;797,943&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;885,398&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maINzQOW_zb1Gisc8fo94" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Work in progress&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;304,563&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;109,019&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINzQOW_zBTM1uLG88ih" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Finished goods&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,295,241&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,744,802&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--InventoryNet_iTI_pp0p0_mtINzQOW_z1OAhPnrAhbh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 2.5pt; text-align: left"&gt;Inventory, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;7,397,747&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;8,739,219&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
    <us-gaap:InventoryRawMaterials
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001578"
      unitRef="USD">797943</us-gaap:InventoryRawMaterials>
    <us-gaap:InventoryRawMaterials
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001579"
      unitRef="USD">885398</us-gaap:InventoryRawMaterials>
    <us-gaap:InventoryWorkInProcess
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001581"
      unitRef="USD">304563</us-gaap:InventoryWorkInProcess>
    <us-gaap:InventoryWorkInProcess
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001582"
      unitRef="USD">109019</us-gaap:InventoryWorkInProcess>
    <us-gaap:InventoryFinishedGoods
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001584"
      unitRef="USD">6295241</us-gaap:InventoryFinishedGoods>
    <us-gaap:InventoryFinishedGoods
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001585"
      unitRef="USD">7744802</us-gaap:InventoryFinishedGoods>
    <us-gaap:InventoryNet
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001587"
      unitRef="USD">7397747</us-gaap:InventoryNet>
    <us-gaap:InventoryNet
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001588"
      unitRef="USD">8739219</us-gaap:InventoryNet>
    <us-gaap:InventoryAdjustments
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001590"
      unitRef="USD">502577</us-gaap:InventoryAdjustments>
    <us-gaap:InventoryAdjustments
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001592"
      unitRef="USD">618021</us-gaap:InventoryAdjustments>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001594">&lt;p id="xdx_806_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zzOJMm5Yj0vi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
12 &#x2013; &lt;span id="xdx_826_zeDNBMuH53S8"&gt;PROPERTY AND EQUIPMENT&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89C_eus-gaap--PropertyPlantAndEquipmentTextBlock_zvfGctp5Zob4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Property
and equipment are summarized as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B7_zESnrjmUJQj9" style="display: none"&gt;SUMMARY
OF PROPERTY AND EQUIPMENT&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_496_20240331_zIDXwYMwOz0e" style="text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20230930_zst1xPZECFyf" style="text-align: center"&gt;September&#160;30,&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zs6AAjyD9qv8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%"&gt;Land&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;945,279&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;945,279&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--BuildingAndLeaseholdImprovementsMember_zNGVuFVO6NC1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Building and leasehold improvements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,372,598&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,362,062&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zNJEyzPqdTk3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Furniture and office equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;597,198&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;579,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputersAndSoftwareMember_zQiLi3vpOJFi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Computers and software&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,333,135&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,333,135&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zVFOcHLBDGc8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Machinery and equipment&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;12,806,142&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;12,488,639&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_maPPAENzBKZ_z2EQx2bojWff" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Property and equipment, gross&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,054,352&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,708,815&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENzBKZ_zEEL4apZnJN9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Less: Accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(11,152,301&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(10,490,114&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENzBKZ_zZZ2jKPhgAj8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;8,902,051&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;9,218,701&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_8AC_zeXoL0Jc6ES1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Depreciation
expense for the three and six months ended March 31, 2024 and 2023, was $&lt;span id="xdx_901_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20240101__20240331__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_z2rkgSYXZ057" title="Depreciation expense"&gt;304,889&lt;/span&gt; and $&lt;span id="xdx_901_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20231001__20240331__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_z2Auj32VcEp1" title="Depreciation expense"&gt;673,190&lt;/span&gt;, and $&lt;span id="xdx_90F_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20230101__20230331__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zZWBg18akEre" title="Depreciation expense"&gt;209,053&lt;/span&gt; and $&lt;span id="xdx_90D_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20221001__20230331__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zyDsAvZa3x77" title="Depreciation expense"&gt;448,388&lt;/span&gt;, respectively
and is recorded in cost of revenues and general and administrative expenses on the Company&#x2019;s condensed consolidated statements
of operations.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001596">&lt;p id="xdx_89C_eus-gaap--PropertyPlantAndEquipmentTextBlock_zvfGctp5Zob4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Property
and equipment are summarized as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B7_zESnrjmUJQj9" style="display: none"&gt;SUMMARY
OF PROPERTY AND EQUIPMENT&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_496_20240331_zIDXwYMwOz0e" style="text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20230930_zst1xPZECFyf" style="text-align: center"&gt;September&#160;30,&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zs6AAjyD9qv8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%"&gt;Land&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;945,279&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;945,279&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--BuildingAndLeaseholdImprovementsMember_zNGVuFVO6NC1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Building and leasehold improvements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,372,598&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,362,062&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zNJEyzPqdTk3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Furniture and office equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;597,198&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;579,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputersAndSoftwareMember_zQiLi3vpOJFi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Computers and software&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,333,135&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,333,135&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zVFOcHLBDGc8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Machinery and equipment&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;12,806,142&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;12,488,639&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_maPPAENzBKZ_z2EQx2bojWff" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Property and equipment, gross&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,054,352&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,708,815&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENzBKZ_zEEL4apZnJN9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Less: Accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(11,152,301&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(10,490,114&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENzBKZ_zZZ2jKPhgAj8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;8,902,051&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;9,218,701&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2024-03-31_us-gaap_LandMember"
      decimals="0"
      id="Fact001598"
      unitRef="USD">945279</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-09-30_us-gaap_LandMember"
      decimals="0"
      id="Fact001599"
      unitRef="USD">945279</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2024-03-31_custom_BuildingAndLeaseholdImprovementsMember"
      decimals="0"
      id="Fact001601"
      unitRef="USD">4372598</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-09-30_custom_BuildingAndLeaseholdImprovementsMember"
      decimals="0"
      id="Fact001602"
      unitRef="USD">4362062</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2024-03-31_us-gaap_FurnitureAndFixturesMember"
      decimals="0"
      id="Fact001604"
      unitRef="USD">597198</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-09-30_us-gaap_FurnitureAndFixturesMember"
      decimals="0"
      id="Fact001605"
      unitRef="USD">579700</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2024-03-31_custom_ComputersAndSoftwareMember"
      decimals="0"
      id="Fact001607"
      unitRef="USD">1333135</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-09-30_custom_ComputersAndSoftwareMember"
      decimals="0"
      id="Fact001608"
      unitRef="USD">1333135</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2024-03-31_us-gaap_MachineryAndEquipmentMember"
      decimals="0"
      id="Fact001610"
      unitRef="USD">12806142</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-09-30_us-gaap_MachineryAndEquipmentMember"
      decimals="0"
      id="Fact001611"
      unitRef="USD">12488639</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001613"
      unitRef="USD">20054352</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001614"
      unitRef="USD">19708815</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001616"
      unitRef="USD">11152301</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001617"
      unitRef="USD">10490114</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001619"
      unitRef="USD">8902051</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001620"
      unitRef="USD">9218701</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2024-01-012024-03-31_us-gaap_GeneralAndAdministrativeExpenseMember"
      decimals="0"
      id="Fact001622"
      unitRef="USD">304889</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2023-10-012024-03-31_us-gaap_GeneralAndAdministrativeExpenseMember"
      decimals="0"
      id="Fact001624"
      unitRef="USD">673190</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2023-01-012023-03-31_us-gaap_GeneralAndAdministrativeExpenseMember"
      decimals="0"
      id="Fact001626"
      unitRef="USD">209053</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2022-10-012023-03-31_us-gaap_GeneralAndAdministrativeExpenseMember"
      decimals="0"
      id="Fact001628"
      unitRef="USD">448388</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:GoodwillDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001630">&lt;p id="xdx_80E_eus-gaap--GoodwillDisclosureTextBlock_zkSXA57PDIK1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
13 &#x2013; &lt;span id="xdx_825_z1cJHhQkr36c"&gt;GOODWILL&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_895_eus-gaap--ScheduleOfGoodwillTextBlock_z3TCLujm9cCf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Changes
in the carrying amount of goodwill, by segment, are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B3_zAxn9nHq7hRf" style="display: none"&gt;SCHEDULE
OF GOODWILL BY SEGMENT&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; width: 46%; font-weight: bold"&gt;Balance at September 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Goodwill_iS_c20231001__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zX9WF0Ji8PRd" style="border-bottom: Black 1.5pt solid; width: 14%; font-weight: bold; text-align: right" title="Balance beginning"&gt;530,475&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Goodwill_iS_c20231001__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zwph6ntMt6xg" style="border-bottom: Black 1.5pt solid; width: 14%; font-weight: bold; text-align: right" title="Balance beginning"&gt;3,851,416&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Goodwill_iS_c20231001__20240331_z4VDMf5USY11" style="border-bottom: Black 1.5pt solid; width: 14%; font-weight: bold; text-align: right" title="Balance beginning"&gt;4,381,891&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;Balance at March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Goodwill_iE_c20231001__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zS224br9IMU1" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance ending"&gt;530,475&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Goodwill_iE_c20231001__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zp2j1ZRGIoK4" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance ending"&gt;3,851,416&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Goodwill_iE_c20231001__20240331_zZVX1ikZbhKe" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance ending"&gt;4,381,891&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8AA_z8uJ9US0Q1pe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of March 31, 2024, and September 30, 2023, accumulated impairment losses of $&lt;span id="xdx_90B_eus-gaap--GoodwillImpairmentLoss_c20231001__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zSX2xfhQBPu2" title="Accumulated impairment losses"&gt;&lt;span id="xdx_908_eus-gaap--GoodwillImpairmentLoss_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_z6rrsxmHzdR4" title="Accumulated impairment losses"&gt;3,316,000&lt;/span&gt;&lt;/span&gt; related to the Security segment have been recorded.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:GoodwillDisclosureTextBlock>
    <us-gaap:ScheduleOfGoodwillTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001632">&lt;p id="xdx_895_eus-gaap--ScheduleOfGoodwillTextBlock_z3TCLujm9cCf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Changes
in the carrying amount of goodwill, by segment, are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B3_zAxn9nHq7hRf" style="display: none"&gt;SCHEDULE
OF GOODWILL BY SEGMENT&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Security&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Industrial Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; width: 46%; font-weight: bold"&gt;Balance at September 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Goodwill_iS_c20231001__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zX9WF0Ji8PRd" style="border-bottom: Black 1.5pt solid; width: 14%; font-weight: bold; text-align: right" title="Balance beginning"&gt;530,475&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Goodwill_iS_c20231001__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zwph6ntMt6xg" style="border-bottom: Black 1.5pt solid; width: 14%; font-weight: bold; text-align: right" title="Balance beginning"&gt;3,851,416&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 2%; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Goodwill_iS_c20231001__20240331_z4VDMf5USY11" style="border-bottom: Black 1.5pt solid; width: 14%; font-weight: bold; text-align: right" title="Balance beginning"&gt;4,381,891&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;Balance at March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Goodwill_iE_c20231001__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zS224br9IMU1" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance ending"&gt;530,475&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Goodwill_iE_c20231001__20240331__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zp2j1ZRGIoK4" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance ending"&gt;3,851,416&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Goodwill_iE_c20231001__20240331_zZVX1ikZbhKe" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance ending"&gt;4,381,891&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


</us-gaap:ScheduleOfGoodwillTextBlock>
    <us-gaap:Goodwill
      contextRef="AsOf2023-09-30_custom_SecurityMember"
      decimals="0"
      id="Fact001634"
      unitRef="USD">530475</us-gaap:Goodwill>
    <us-gaap:Goodwill
      contextRef="AsOf2023-09-30_custom_IndustrialServicesMember"
      decimals="0"
      id="Fact001636"
      unitRef="USD">3851416</us-gaap:Goodwill>
    <us-gaap:Goodwill
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001638"
      unitRef="USD">4381891</us-gaap:Goodwill>
    <us-gaap:Goodwill
      contextRef="AsOf2024-03-31_custom_SecurityMember"
      decimals="0"
      id="Fact001640"
      unitRef="USD">530475</us-gaap:Goodwill>
    <us-gaap:Goodwill
      contextRef="AsOf2024-03-31_custom_IndustrialServicesMember"
      decimals="0"
      id="Fact001642"
      unitRef="USD">3851416</us-gaap:Goodwill>
    <us-gaap:Goodwill
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001644"
      unitRef="USD">4381891</us-gaap:Goodwill>
    <us-gaap:GoodwillImpairmentLoss
      contextRef="From2023-10-012024-03-31_custom_SecurityMember"
      decimals="0"
      id="Fact001646"
      unitRef="USD">3316000</us-gaap:GoodwillImpairmentLoss>
    <us-gaap:GoodwillImpairmentLoss
      contextRef="From2022-10-012023-09-30_custom_SecurityMember"
      decimals="0"
      id="Fact001648"
      unitRef="USD">3316000</us-gaap:GoodwillImpairmentLoss>
    <us-gaap:OtherAssetsDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001650">&lt;p id="xdx_807_eus-gaap--OtherAssetsDisclosureTextBlock_zdxcgGRvoGOe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
14 &#x2013; &lt;span id="xdx_825_z78ceQMwtc29"&gt;OTHER ASSETS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
November 13, 2020, Cemtrex made a $&lt;span id="xdx_908_eus-gaap--Investments_iI_c20201113_zJr2FZnUbNcj" title="Investment"&gt;500,000&lt;/span&gt; investment, on January 19, 2022, made an additional $&lt;span id="xdx_905_eus-gaap--Investments_iI_c20220119_z08YonA8q3n3" title="Investment"&gt;500,000&lt;/span&gt; investment, and on July 18, 2023,
and October 5, 2023, made an additional $&lt;span id="xdx_90B_eus-gaap--Investments_iI_c20230718_zjLh4bMW9Fl8" title="Investment"&gt;&lt;span id="xdx_90A_eus-gaap--Investments_iI_c20231005_zrprbsRLHq38" title="Investment"&gt;100,000&lt;/span&gt;&lt;/span&gt; investment on each date via a simple agreement for future equity (&#x201c;SAFE&#x201d;)
in MasterpieceVR. The SAFE provides that the Company will automatically receive shares of the entity based on the conversion rate of
future equity rounds up to a valuation cap, as defined. MasterpieceVR is a software company that is developing software for content creation
using virtual reality. The investment is recorded at cost and is included in other assets in the accompanying Condensed consolidated
balance sheets. &lt;span id="xdx_906_eus-gaap--OtherAssetImpairmentCharges_do_c20231001__20240331_zJxIJsHEAke7" title="Impairment expense"&gt;No&lt;/span&gt; impairment has been recorded for the three and six months ended March 31, 2024.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_892_eus-gaap--ScheduleOfOtherAssetsTableTextBlock_zNazMXq9IfV6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Other
assets consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B6_zvoJK2trvlWk" style="display: none"&gt;SCHEDULE
OF OTHER ASSETS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20240331_zFneMC2FdtOf" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20230930_z8DiHOwek7s2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;September 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--RentSecurityDeposits_iI_maOAzwA0_zRkry0rBUvoc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Rental deposits&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;213,770&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;198,641&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OtherInvestments_iI_maOAzwA0_zR9mAPfzutm5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Investment in Masterpiece VR&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,200,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,100,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--OtherDeposits_iI_maOAzwA0_zSWYya1bz19k" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Other deposits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;305,117&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;167,808&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--DemonstrationEquipmentSuppliedToResellers_iI_maOAzwA0_zxHa41rqVKZ6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Demonstration equipment supplied to resellers&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;442,975&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;369,560&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--OtherAssets_iTI_mtOAzwA0_z4xzHs05jU2c" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;Other assets total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;2,161,862&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;1,836,009&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_zQbiZHHHZ47h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:OtherAssetsDisclosureTextBlock>
    <us-gaap:Investments
      contextRef="AsOf2020-11-13"
      decimals="0"
      id="Fact001652"
      unitRef="USD">500000</us-gaap:Investments>
    <us-gaap:Investments
      contextRef="AsOf2022-01-19"
      decimals="0"
      id="Fact001654"
      unitRef="USD">500000</us-gaap:Investments>
    <us-gaap:Investments
      contextRef="AsOf2023-07-18"
      decimals="0"
      id="Fact001656"
      unitRef="USD">100000</us-gaap:Investments>
    <us-gaap:Investments
      contextRef="AsOf2023-10-05"
      decimals="0"
      id="Fact001658"
      unitRef="USD">100000</us-gaap:Investments>
    <us-gaap:OtherAssetImpairmentCharges
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact001660"
      unitRef="USD">0</us-gaap:OtherAssetImpairmentCharges>
    <us-gaap:ScheduleOfOtherAssetsTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001662">&lt;p id="xdx_892_eus-gaap--ScheduleOfOtherAssetsTableTextBlock_zNazMXq9IfV6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Other
assets consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B6_zvoJK2trvlWk" style="display: none"&gt;SCHEDULE
OF OTHER ASSETS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20240331_zFneMC2FdtOf" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20230930_z8DiHOwek7s2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;September 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--RentSecurityDeposits_iI_maOAzwA0_zRkry0rBUvoc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Rental deposits&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;213,770&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;198,641&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OtherInvestments_iI_maOAzwA0_zR9mAPfzutm5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Investment in Masterpiece VR&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,200,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,100,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--OtherDeposits_iI_maOAzwA0_zSWYya1bz19k" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Other deposits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;305,117&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;167,808&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--DemonstrationEquipmentSuppliedToResellers_iI_maOAzwA0_zxHa41rqVKZ6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Demonstration equipment supplied to resellers&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;442,975&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;369,560&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--OtherAssets_iTI_mtOAzwA0_z4xzHs05jU2c" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;Other assets total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;2,161,862&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;1,836,009&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfOtherAssetsTableTextBlock>
    <CETX:RentSecurityDeposits
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001664"
      unitRef="USD">213770</CETX:RentSecurityDeposits>
    <CETX:RentSecurityDeposits
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001665"
      unitRef="USD">198641</CETX:RentSecurityDeposits>
    <us-gaap:OtherInvestments
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001667"
      unitRef="USD">1200000</us-gaap:OtherInvestments>
    <us-gaap:OtherInvestments
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001668"
      unitRef="USD">1100000</us-gaap:OtherInvestments>
    <CETX:OtherDeposits
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001670"
      unitRef="USD">305117</CETX:OtherDeposits>
    <CETX:OtherDeposits
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001671"
      unitRef="USD">167808</CETX:OtherDeposits>
    <CETX:DemonstrationEquipmentSuppliedToResellers
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001673"
      unitRef="USD">442975</CETX:DemonstrationEquipmentSuppliedToResellers>
    <CETX:DemonstrationEquipmentSuppliedToResellers
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001674"
      unitRef="USD">369560</CETX:DemonstrationEquipmentSuppliedToResellers>
    <us-gaap:OtherAssets
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001676"
      unitRef="USD">2161862</us-gaap:OtherAssets>
    <us-gaap:OtherAssets
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001677"
      unitRef="USD">1836009</us-gaap:OtherAssets>
    <us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001679">&lt;p id="xdx_80A_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_zMrdF8E7T3xf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
15 &#x2013; &lt;span id="xdx_828_ztf2SnqNgQzd"&gt;ACCRUED EXPENSES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_893_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zymWiMCyhMB6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accrued
expenses consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B3_zxm9LGKIjKZ" style="display: none"&gt;SCHEDULE
OF ACCRUED EXPENSES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20240331_zZJ5drngWNb" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20230930_zbGdYqTXHZ12" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;September 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AccruedUtilitiesCurrent_iI_maALCzo7n_zAqW55Y9s1Zh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Accrued expenses&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;489,603&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;319,211&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--AccruedPayableOnInventoryInTransit_iI_maALCzo7n_zK1Rll348V2d" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Accrued payable on inventory in transit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;846,823&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,154,254&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AccruedPayrollTaxesCurrent_iI_maALCzo7n_zfLyMaIkaEQb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Accrued payroll&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,116,951&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,088,223&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iI_maALCzo7n_zZh1NyGcmMP4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Accrued warranty&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;222,702&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;222,702&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--AccruedLiabilitiesCurrent_iTI_mtALCzo7n_z9qS8lU44Yk7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;Accrued expenses total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;2,676,079&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;2,784,390&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A9_zFbXI1XJJPh1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock>
    <us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001681">&lt;p id="xdx_893_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zymWiMCyhMB6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accrued
expenses consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B3_zxm9LGKIjKZ" style="display: none"&gt;SCHEDULE
OF ACCRUED EXPENSES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20240331_zZJ5drngWNb" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20230930_zbGdYqTXHZ12" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;September 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AccruedUtilitiesCurrent_iI_maALCzo7n_zAqW55Y9s1Zh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Accrued expenses&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;489,603&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;319,211&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--AccruedPayableOnInventoryInTransit_iI_maALCzo7n_zK1Rll348V2d" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Accrued payable on inventory in transit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;846,823&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,154,254&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--AccruedPayrollTaxesCurrent_iI_maALCzo7n_zfLyMaIkaEQb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Accrued payroll&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,116,951&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,088,223&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iI_maALCzo7n_zZh1NyGcmMP4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Accrued warranty&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;222,702&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;222,702&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--AccruedLiabilitiesCurrent_iTI_mtALCzo7n_z9qS8lU44Yk7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;Accrued expenses total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;2,676,079&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;2,784,390&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock>
    <us-gaap:AccruedUtilitiesCurrent
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001683"
      unitRef="USD">489603</us-gaap:AccruedUtilitiesCurrent>
    <us-gaap:AccruedUtilitiesCurrent
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001684"
      unitRef="USD">319211</us-gaap:AccruedUtilitiesCurrent>
    <CETX:AccruedPayableOnInventoryInTransit
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001686"
      unitRef="USD">846823</CETX:AccruedPayableOnInventoryInTransit>
    <CETX:AccruedPayableOnInventoryInTransit
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001687"
      unitRef="USD">1154254</CETX:AccruedPayableOnInventoryInTransit>
    <us-gaap:AccruedPayrollTaxesCurrent
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001689"
      unitRef="USD">1116951</us-gaap:AccruedPayrollTaxesCurrent>
    <us-gaap:AccruedPayrollTaxesCurrent
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001690"
      unitRef="USD">1088223</us-gaap:AccruedPayrollTaxesCurrent>
    <us-gaap:ProductWarrantyAccrualClassifiedCurrent
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001692"
      unitRef="USD">222702</us-gaap:ProductWarrantyAccrualClassifiedCurrent>
    <us-gaap:ProductWarrantyAccrualClassifiedCurrent
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001693"
      unitRef="USD">222702</us-gaap:ProductWarrantyAccrualClassifiedCurrent>
    <us-gaap:AccruedLiabilitiesCurrent
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001695"
      unitRef="USD">2676079</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001696"
      unitRef="USD">2784390</us-gaap:AccruedLiabilitiesCurrent>
    <CETX:DeferredRevenuesDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001698">&lt;p id="xdx_805_ecustom--DeferredRevenuesDisclosureTextBlock_zlSoi55vAMWl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
16 &#x2013; &lt;span id="xdx_827_z97ituiKgC4k"&gt;DEFERRED REVENUE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89D_ecustom--ScheduleOfDeferredRevenueTableTextBlock_zlE18asfwpq" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;s deferred revenue as of and for the three and six months ended March 31, 2024, and 2023, were as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B8_z1eoCXrPutv3" style="display: none"&gt;SCHEDULE
OF DEFERRED REVENUE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;For the three months ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;For the six months ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Deferred revenue at beginning of period&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DeferredRevenue_iS_c20240101__20240331_zYIhJbhH7d64" style="width: 11%; text-align: right" title="Deferred revenue at beginning of period"&gt;2,256,352&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DeferredRevenue_iS_c20230101__20230331_z4mkN1cfArQ7" style="width: 11%; text-align: right" title="Deferred revenue at beginning of period"&gt;1,693,021&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--DeferredRevenue_iS_c20231001__20240331_zqln15oGSzOd" style="width: 11%; text-align: right" title="Deferred revenue at beginning of period"&gt;2,311,334&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DeferredRevenue_iS_c20221001__20230331_zKGZg5dgjsZ8" style="width: 11%; text-align: right" title="Deferred revenue at beginning of period"&gt;1,824,534&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Net additions:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 20pt; text-align: left"&gt;Deferred software revenues&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DeferredIncomeAddition_c20240101__20240331_zLJ1qIX3mfT1" style="text-align: right" title="Deferred software revenues, Additions"&gt;487,413&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DeferredIncomeAddition_c20230101__20230331_zI5Ztn3IEJj2" style="text-align: right" title="Deferred software revenues, Additions"&gt;580,752&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DeferredIncomeAddition_c20231001__20240331_zx1pZ5kbLfk5" style="text-align: right" title="Deferred software revenues, Additions"&gt;1,147,383&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DeferredIncomeAddition_c20221001__20230331_zW90W22I2Vq3" style="text-align: right" title="Deferred software revenues, Additions"&gt;1,008,169&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Recognized as revenue:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 20pt; padding-bottom: 1.5pt; text-align: left"&gt;Deferred software revenues&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DeferredIncomeRevenueRecognized_iN_di_c20240101__20240331_zG6SwGPylSJ3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenues revenues, Recognized"&gt;(684,540&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DeferredIncomeRevenueRecognized_iN_di_c20230101__20230331_zAeoJanbpjp5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenues revenues, Recognized"&gt;(558,775&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DeferredIncomeRevenueRecognized_iN_di_c20231001__20240331_zoO0foX336Md" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenues revenues, Recognized"&gt;(1,399,492&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DeferredIncomeRevenueRecognized_iN_di_c20221001__20230331_ztzE0EY1ArV4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenues revenues, Recognized"&gt;(1,117,705&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt; text-align: left"&gt;Deferred revenue at end of period&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DeferredRevenue_iE_c20240101__20240331_z8UdG9ZI0gfj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenue at end of period"&gt;2,059,225&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DeferredRevenue_iE_c20230101__20230331_zVUDBIHumQAl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenue at end of period"&gt;1,714,998&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DeferredRevenue_iE_c20231001__20240331_zMmAkRGcPNvc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenue at end of period"&gt;2,059,225&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DeferredRevenue_iE_c20221001__20230331_zU6YqG0r0yKc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenue at end of period"&gt;1,714,998&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 20pt; padding-bottom: 1.5pt; text-align: left"&gt;Less: current portion&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DeferredIncomeCurrent_iE_c20240101__20240331_zBT5zbT8OoC9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion"&gt;1,404,608&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DeferredIncomeCurrent_iE_c20230101__20230331_zTAy2u6r88Sc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion"&gt;581,193&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DeferredIncomeCurrent_iE_c20231001__20240331_zYLvyEFzdQMh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion"&gt;1,404,608&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--DeferredIncomeCurrent_iI_c20230331_zYx2HSr0WMmb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion"&gt;581,193&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 2.5pt; text-align: left"&gt;Long-term deferred revenue at end of period&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DeferredIncomeNoncurrent_iE_c20240101__20240331_ziTCNeK4cR1j" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term deferred revenue at end of period"&gt;654,617&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DeferredIncomeNoncurrent_iE_c20230101__20230331_zS1jTjr6NLij" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term deferred revenue at end of period"&gt;1,133,805&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DeferredIncomeNoncurrent_iE_c20231001__20240331_zTXmZP06z8ae" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term deferred revenue at end of period"&gt;654,617&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DeferredIncomeNoncurrent_iE_c20221001__20230331_zIYkm9bYk9Fd" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term deferred revenue at end of period"&gt;1,133,805&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A1_zwouWUgIEfPj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;For
the three and six months ended March 31, 2024 and 2023, the Company recognized revenue of $&lt;span id="xdx_90B_ecustom--DeferredRevenueRevenueRecognized_c20240101__20240331_zu8js8bEieKh" title="Deferred revenue reconized"&gt;608,808&lt;/span&gt;, and $&lt;span id="xdx_90B_ecustom--DeferredRevenueRevenueRecognized_c20231001__20240331_zDfuvXgppmgk" title="Deferred revenue reconized"&gt;483,296&lt;/span&gt;, and $&lt;span id="xdx_90F_ecustom--DeferredRevenueRevenueRecognized_c20230101__20230331_zBrqEetDmCk1" title="Deferred revenue reconized"&gt;1,043,281&lt;/span&gt; and
$&lt;span id="xdx_902_ecustom--DeferredRevenueRevenueRecognized_c20221001__20230331_zIv6Hhnd19Z3" title="Deferred revenue reconized"&gt;963,674&lt;/span&gt;, respectively, that was previously included in the beginning balance of deferred revenues.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;&lt;/span&gt;&lt;/p&gt;

</CETX:DeferredRevenuesDisclosureTextBlock>
    <CETX:ScheduleOfDeferredRevenueTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001700">&lt;p id="xdx_89D_ecustom--ScheduleOfDeferredRevenueTableTextBlock_zlE18asfwpq" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;s deferred revenue as of and for the three and six months ended March 31, 2024, and 2023, were as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B8_z1eoCXrPutv3" style="display: none"&gt;SCHEDULE
OF DEFERRED REVENUE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;For the three months ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;For the six months ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Deferred revenue at beginning of period&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--DeferredRevenue_iS_c20240101__20240331_zYIhJbhH7d64" style="width: 11%; text-align: right" title="Deferred revenue at beginning of period"&gt;2,256,352&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DeferredRevenue_iS_c20230101__20230331_z4mkN1cfArQ7" style="width: 11%; text-align: right" title="Deferred revenue at beginning of period"&gt;1,693,021&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--DeferredRevenue_iS_c20231001__20240331_zqln15oGSzOd" style="width: 11%; text-align: right" title="Deferred revenue at beginning of period"&gt;2,311,334&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--DeferredRevenue_iS_c20221001__20230331_zKGZg5dgjsZ8" style="width: 11%; text-align: right" title="Deferred revenue at beginning of period"&gt;1,824,534&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Net additions:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 20pt; text-align: left"&gt;Deferred software revenues&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DeferredIncomeAddition_c20240101__20240331_zLJ1qIX3mfT1" style="text-align: right" title="Deferred software revenues, Additions"&gt;487,413&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DeferredIncomeAddition_c20230101__20230331_zI5Ztn3IEJj2" style="text-align: right" title="Deferred software revenues, Additions"&gt;580,752&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DeferredIncomeAddition_c20231001__20240331_zx1pZ5kbLfk5" style="text-align: right" title="Deferred software revenues, Additions"&gt;1,147,383&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--DeferredIncomeAddition_c20221001__20230331_zW90W22I2Vq3" style="text-align: right" title="Deferred software revenues, Additions"&gt;1,008,169&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Recognized as revenue:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 20pt; padding-bottom: 1.5pt; text-align: left"&gt;Deferred software revenues&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DeferredIncomeRevenueRecognized_iN_di_c20240101__20240331_zG6SwGPylSJ3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenues revenues, Recognized"&gt;(684,540&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DeferredIncomeRevenueRecognized_iN_di_c20230101__20230331_zAeoJanbpjp5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenues revenues, Recognized"&gt;(558,775&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DeferredIncomeRevenueRecognized_iN_di_c20231001__20240331_zoO0foX336Md" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenues revenues, Recognized"&gt;(1,399,492&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--DeferredIncomeRevenueRecognized_iN_di_c20221001__20230331_ztzE0EY1ArV4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenues revenues, Recognized"&gt;(1,117,705&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt; text-align: left"&gt;Deferred revenue at end of period&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DeferredRevenue_iE_c20240101__20240331_z8UdG9ZI0gfj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenue at end of period"&gt;2,059,225&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--DeferredRevenue_iE_c20230101__20230331_zVUDBIHumQAl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenue at end of period"&gt;1,714,998&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DeferredRevenue_iE_c20231001__20240331_zMmAkRGcPNvc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenue at end of period"&gt;2,059,225&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--DeferredRevenue_iE_c20221001__20230331_zU6YqG0r0yKc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenue at end of period"&gt;1,714,998&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 20pt; padding-bottom: 1.5pt; text-align: left"&gt;Less: current portion&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--DeferredIncomeCurrent_iE_c20240101__20240331_zBT5zbT8OoC9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion"&gt;1,404,608&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DeferredIncomeCurrent_iE_c20230101__20230331_zTAy2u6r88Sc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion"&gt;581,193&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--DeferredIncomeCurrent_iE_c20231001__20240331_zYLvyEFzdQMh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion"&gt;1,404,608&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--DeferredIncomeCurrent_iI_c20230331_zYx2HSr0WMmb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion"&gt;581,193&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 2.5pt; text-align: left"&gt;Long-term deferred revenue at end of period&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--DeferredIncomeNoncurrent_iE_c20240101__20240331_ziTCNeK4cR1j" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term deferred revenue at end of period"&gt;654,617&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--DeferredIncomeNoncurrent_iE_c20230101__20230331_zS1jTjr6NLij" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term deferred revenue at end of period"&gt;1,133,805&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--DeferredIncomeNoncurrent_iE_c20231001__20240331_zTXmZP06z8ae" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term deferred revenue at end of period"&gt;654,617&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--DeferredIncomeNoncurrent_iE_c20221001__20230331_zIYkm9bYk9Fd" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term deferred revenue at end of period"&gt;1,133,805&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</CETX:ScheduleOfDeferredRevenueTableTextBlock>
    <us-gaap:DeferredRevenue
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001702"
      unitRef="USD">2256352</us-gaap:DeferredRevenue>
    <us-gaap:DeferredRevenue
      contextRef="AsOf2022-12-31"
      decimals="0"
      id="Fact001704"
      unitRef="USD">1693021</us-gaap:DeferredRevenue>
    <us-gaap:DeferredRevenue
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact001706"
      unitRef="USD">2311334</us-gaap:DeferredRevenue>
    <us-gaap:DeferredRevenue
      contextRef="AsOf2022-09-30"
      decimals="0"
      id="Fact001708"
      unitRef="USD">1824534</us-gaap:DeferredRevenue>
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      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact001710"
      unitRef="USD">487413</us-gaap:DeferredIncomeAddition>
    <us-gaap:DeferredIncomeAddition
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact001712"
      unitRef="USD">580752</us-gaap:DeferredIncomeAddition>
    <us-gaap:DeferredIncomeAddition
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact001714"
      unitRef="USD">1147383</us-gaap:DeferredIncomeAddition>
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      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact001716"
      unitRef="USD">1008169</us-gaap:DeferredIncomeAddition>
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      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact001718"
      unitRef="USD">684540</us-gaap:DeferredIncomeRevenueRecognized>
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      decimals="0"
      id="Fact001720"
      unitRef="USD">558775</us-gaap:DeferredIncomeRevenueRecognized>
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      decimals="0"
      id="Fact001722"
      unitRef="USD">1399492</us-gaap:DeferredIncomeRevenueRecognized>
    <us-gaap:DeferredIncomeRevenueRecognized
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact001724"
      unitRef="USD">1117705</us-gaap:DeferredIncomeRevenueRecognized>
    <us-gaap:DeferredRevenue
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001726"
      unitRef="USD">2059225</us-gaap:DeferredRevenue>
    <us-gaap:DeferredRevenue
      contextRef="AsOf2023-03-31"
      decimals="0"
      id="Fact001728"
      unitRef="USD">1714998</us-gaap:DeferredRevenue>
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      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001730"
      unitRef="USD">2059225</us-gaap:DeferredRevenue>
    <us-gaap:DeferredRevenue
      contextRef="AsOf2023-03-31"
      decimals="0"
      id="Fact001732"
      unitRef="USD">1714998</us-gaap:DeferredRevenue>
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      decimals="0"
      id="Fact001734"
      unitRef="USD">1404608</us-gaap:DeferredIncomeCurrent>
    <us-gaap:DeferredIncomeCurrent
      contextRef="AsOf2023-03-31"
      decimals="0"
      id="Fact001736"
      unitRef="USD">581193</us-gaap:DeferredIncomeCurrent>
    <us-gaap:DeferredIncomeCurrent
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001738"
      unitRef="USD">1404608</us-gaap:DeferredIncomeCurrent>
    <us-gaap:DeferredIncomeCurrent
      contextRef="AsOf2023-03-31"
      decimals="0"
      id="Fact001740"
      unitRef="USD">581193</us-gaap:DeferredIncomeCurrent>
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      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001742"
      unitRef="USD">654617</us-gaap:DeferredIncomeNoncurrent>
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      decimals="0"
      id="Fact001744"
      unitRef="USD">1133805</us-gaap:DeferredIncomeNoncurrent>
    <us-gaap:DeferredIncomeNoncurrent
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001746"
      unitRef="USD">654617</us-gaap:DeferredIncomeNoncurrent>
    <us-gaap:DeferredIncomeNoncurrent
      contextRef="AsOf2023-03-31"
      decimals="0"
      id="Fact001748"
      unitRef="USD">1133805</us-gaap:DeferredIncomeNoncurrent>
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      decimals="0"
      id="Fact001750"
      unitRef="USD">608808</CETX:DeferredRevenueRevenueRecognized>
    <CETX:DeferredRevenueRevenueRecognized
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact001752"
      unitRef="USD">483296</CETX:DeferredRevenueRevenueRecognized>
    <CETX:DeferredRevenueRevenueRecognized
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact001754"
      unitRef="USD">1043281</CETX:DeferredRevenueRevenueRecognized>
    <CETX:DeferredRevenueRevenueRecognized
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact001756"
      unitRef="USD">963674</CETX:DeferredRevenueRevenueRecognized>
    <CETX:ContractAssetsAndLiabilitiesTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001758">&lt;p id="xdx_807_ecustom--ContractAssetsAndLiabilitiesTextBlock_zChiIo3o9k9l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
17 &#x2013; &lt;span id="xdx_822_z1WBcz1BXmFl"&gt;CONTRACT ASSETS AND LIABILITIES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Project
contracts typically provide for a schedule of billings on percentage of completion of specific tasks inherent in the fulfillment of the
Company&#x2019;s performance obligation(s). The schedules for such billings usually do not precisely match the schedule on which costs
are incurred. As a result, contract revenue recognized in the statements of operations can and usually does differ from amounts that
can be billed to the customer at any point during the contract. Amounts by which cumulative contract revenue recognized on a contract
as of a given date exceeds cumulative billings and unbilled receivables to the customer under the contract are reflected as a current
asset in the condensed consolidated balance sheets under the caption &#x201c;Contract assets.&#x201d; Amounts by which cumulative billings
to the customer under a contract as of a given date exceed cumulative contract revenue recognized are reflected as a current liability
in the condensed consolidated balance sheets under the caption &#x201c;Contract liabilities.&#x201d; Conditional retainage represents the
portion of the contract price withheld until the work is substantially complete for assurance of the Company&#x2019;s obligations to complete
the job.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89D_eus-gaap--ContractWithCustomerAssetAndLiabilityTableTextBlock_zk2OZBCaThg4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following is a summary of the Company&#x2019;s uncompleted contracts:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BF_zw9DL8tUPxld" style="display: none"&gt;SCHEDULE
OF CONTRACT ASSETS AND LIABILITIES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;September 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Costs incurred on uncompleted contracts&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_ecustom--CostsInExcessOfBillingsOnUncompletedContracts_c20231001__20240331_zgdOCotepQc9" style="width: 14%; text-align: right" title="Costs incurred on uncompleted contracts"&gt;11,582,989&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_ecustom--CostsInExcessOfBillingsOnUncompletedContracts_c20221001__20230331_zcDGlVQuv0Tb" style="width: 14%; text-align: right" title="Costs incurred on uncompleted contracts"&gt;12,523,552&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Estimated gross profit&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ContractAssetsAndLiabilitiesUncompletedEstimatedGrossProfit_c20231001__20240331_zsyun5k1CwMl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Costs incurred on uncompleted contracts"&gt;2,816,002&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--ContractAssetsAndLiabilitiesUncompletedEstimatedGrossProfit_c20221001__20230331_znRqopRjOHg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Costs incurred on uncompleted contracts"&gt;3,085,350&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--CostsIncurredOnUncompletedContractsEstimatedNet_c20231001__20240331_z7aavzDaI8xi" style="text-align: right" title="Costs incurred on uncompleted contracts"&gt;14,398,991&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--CostsIncurredOnUncompletedContractsEstimatedNet_c20221001__20230331_zn0S9CZRxwGh" style="text-align: right" title="Costs incurred on uncompleted contracts"&gt;15,608,902&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Applicable billings to date&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ContractAssetsAndLiabilitiesForApplicableBillingToDate_c20231001__20240331_zHQqnQKPE8eb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Costs incurred on uncompleted contracts"&gt;(14,318,721&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ContractAssetsAndLiabilitiesForApplicableBillingToDate_c20221001__20230331_zqkXokdUnTZh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Costs incurred on uncompleted contracts"&gt;(14,850,020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 2.5pt; text-align: left"&gt;Net billings in excess of costs, Ending balance&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_ecustom--ContractWithCustomerAssetAndLiability_iE_c20231001__20240331_zsqxrIh0G7eg" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Costs incurred on uncompleted contracts"&gt;80,270&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ContractWithCustomerAssetAndLiability_iE_c20221001__20230331_zo90sepByFY3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Costs incurred on uncompleted contracts"&gt;758,882&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A9_z3TH5iee3sIe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"&gt;For
the three and six months ended March 31, 2024 and 2023, the Company recognized revenue of $&lt;span id="xdx_90B_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20240101__20240331_zdCN5KGrZ4X6" title="Revenue recognized"&gt;95,759&lt;/span&gt; and $&lt;span id="xdx_904_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20231001__20240331_zgmqOjSj0Ve2" title="Revenue recognized"&gt;9,030&lt;/span&gt;, and $&lt;span id="xdx_90F_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20230101__20230331_z28LVzyQ9qr8" title="Revenue recognized"&gt;886,920&lt;/span&gt; and $&lt;span id="xdx_909_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_c20221001__20230331_z7qox17FKqUd" title="Revenue recognized"&gt;361,887&lt;/span&gt;,
respectively, that was previously included in the beginning balance of contract liabilities. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CETX:ContractAssetsAndLiabilitiesTextBlock>
    <us-gaap:ContractWithCustomerAssetAndLiabilityTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001760">&lt;p id="xdx_89D_eus-gaap--ContractWithCustomerAssetAndLiabilityTableTextBlock_zk2OZBCaThg4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following is a summary of the Company&#x2019;s uncompleted contracts:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8BF_zw9DL8tUPxld" style="display: none"&gt;SCHEDULE
OF CONTRACT ASSETS AND LIABILITIES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31, 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;September 30, 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Costs incurred on uncompleted contracts&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_ecustom--CostsInExcessOfBillingsOnUncompletedContracts_c20231001__20240331_zgdOCotepQc9" style="width: 14%; text-align: right" title="Costs incurred on uncompleted contracts"&gt;11,582,989&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_ecustom--CostsInExcessOfBillingsOnUncompletedContracts_c20221001__20230331_zcDGlVQuv0Tb" style="width: 14%; text-align: right" title="Costs incurred on uncompleted contracts"&gt;12,523,552&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Estimated gross profit&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ContractAssetsAndLiabilitiesUncompletedEstimatedGrossProfit_c20231001__20240331_zsyun5k1CwMl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Costs incurred on uncompleted contracts"&gt;2,816,002&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--ContractAssetsAndLiabilitiesUncompletedEstimatedGrossProfit_c20221001__20230331_znRqopRjOHg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Costs incurred on uncompleted contracts"&gt;3,085,350&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--CostsIncurredOnUncompletedContractsEstimatedNet_c20231001__20240331_z7aavzDaI8xi" style="text-align: right" title="Costs incurred on uncompleted contracts"&gt;14,398,991&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--CostsIncurredOnUncompletedContractsEstimatedNet_c20221001__20230331_zn0S9CZRxwGh" style="text-align: right" title="Costs incurred on uncompleted contracts"&gt;15,608,902&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Applicable billings to date&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ContractAssetsAndLiabilitiesForApplicableBillingToDate_c20231001__20240331_zHQqnQKPE8eb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Costs incurred on uncompleted contracts"&gt;(14,318,721&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ContractAssetsAndLiabilitiesForApplicableBillingToDate_c20221001__20230331_zqkXokdUnTZh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Costs incurred on uncompleted contracts"&gt;(14,850,020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 2.5pt; text-align: left"&gt;Net billings in excess of costs, Ending balance&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_ecustom--ContractWithCustomerAssetAndLiability_iE_c20231001__20240331_zsqxrIh0G7eg" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Costs incurred on uncompleted contracts"&gt;80,270&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ContractWithCustomerAssetAndLiability_iE_c20221001__20230331_zo90sepByFY3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Costs incurred on uncompleted contracts"&gt;758,882&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ContractWithCustomerAssetAndLiabilityTableTextBlock>
    <CETX:CostsInExcessOfBillingsOnUncompletedContracts
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact001762"
      unitRef="USD">11582989</CETX:CostsInExcessOfBillingsOnUncompletedContracts>
    <CETX:CostsInExcessOfBillingsOnUncompletedContracts
      contextRef="From2022-10-012023-03-31"
      decimals="0"
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      unitRef="USD">12523552</CETX:CostsInExcessOfBillingsOnUncompletedContracts>
    <CETX:ContractAssetsAndLiabilitiesUncompletedEstimatedGrossProfit
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      decimals="0"
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      unitRef="USD">-14850020</CETX:ContractAssetsAndLiabilitiesForApplicableBillingToDate>
    <CETX:ContractWithCustomerAssetAndLiability
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001778"
      unitRef="USD">80270</CETX:ContractWithCustomerAssetAndLiability>
    <CETX:ContractWithCustomerAssetAndLiability
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      id="Fact001786"
      unitRef="USD">886920</us-gaap:ContractWithCustomerLiabilityRevenueRecognized>
    <us-gaap:ContractWithCustomerLiabilityRevenueRecognized
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact001788"
      unitRef="USD">361887</us-gaap:ContractWithCustomerLiabilityRevenueRecognized>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001790">&lt;p id="xdx_80D_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zoJ3PVPa9Mu" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
18 &#x2013; &lt;span id="xdx_823_z2XQITf0oaWl"&gt;RELATED PARTY TRANSACTIONS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
August 31, 2019, the Company entered into an Asset Purchase Agreement for the sale of Griffin Filters, LLC to Ducon Technologies, Inc.,
which Aron Govil, the Company&#x2019;s Founder, and former CFO, for total consideration of $&lt;span id="xdx_90C_eus-gaap--BusinessCombinationConsiderationTransferred1_pp0p0_c20190830__20190831__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember__dei--LegalEntityAxis__custom--DuconTechnologiesIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GriffinFiltersLLCMember__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_zZqhF2i6TUF7" title="Total consideration"&gt;550,000&lt;/span&gt;. On July 31, 2022, the &lt;span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20220730__20220731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GriffinFiltersLLCMember_zc08pmofYH6h" title="Related party transaction description"&gt;Company negotiated
a payment agreement surrounding the sale of Griffin Filters, LLC, and other liabilities due to the Company&lt;/span&gt; totaling $&lt;span id="xdx_904_eus-gaap--OtherLiabilitiesCurrent_iI_c20220731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GriffinFiltersLLCMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember__dei--LegalEntityAxis__custom--DuconToCemtrixTechnologyMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zPnqHaK6E3Li" title="Due to related parties, current"&gt;761,585&lt;/span&gt;. This agreement
is in the form of a secured promissory note earning interest at a rate of &lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GriffinFiltersLLCMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember__dei--LegalEntityAxis__custom--DuconToCemtrixTechnologyMember_zlWeWDrRu31b" title="Related party, Interest rate"&gt;5&lt;/span&gt;% per annum and matures on &lt;span id="xdx_904_eus-gaap--DebtInstrumentMaturityDate_dd_c20220730__20220731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GriffinFiltersLLCMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember__dei--LegalEntityAxis__custom--DuconToCemtrixTechnologyMember_zMf78CBQhBD8" title="Debt instrument maturity date"&gt;July 31, 2024&lt;/span&gt;. As of March 31,
2024, $&lt;span id="xdx_90F_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20240331_zUIM7TdpHoR3" title="Accrued interest"&gt;64,808&lt;/span&gt; of accrued interest has been recorded as an expected credit loss against this note.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of March 31, 2024, and September 30, 2023, there was $&lt;span id="xdx_906_eus-gaap--OtherLiabilitiesCurrent_iI_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DuconTechnologiesPvtLtdMember_z8L2qkmjilSg" title="Due to related parties, current"&gt;3,798&lt;/span&gt; and $&lt;span id="xdx_906_eus-gaap--OtherLiabilitiesCurrent_iI_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DuconTechnologiesPvtLtdMember_zq8oP520H6ba" title="Due to related parties, current"&gt;3,806&lt;/span&gt; payable due to Ducon Technologies, Pvt Ltd., which is also owned
by Aron Govil, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of March 31, 2024, and September 30, 2023, there was $&lt;span id="xdx_90C_eus-gaap--OtherReceivablesNetCurrent_iI_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DuconTechnologiesPvtLtdMember_zEplkuVAhGFl" title="Due from related parties, current"&gt;635,956&lt;/span&gt; and $&lt;span id="xdx_901_eus-gaap--OtherReceivablesNetCurrent_iI_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DuconTechnologiesPvtLtdMember_z34GfzSNR54d" title="Due from related parties, current"&gt;637,208&lt;/span&gt; receivable due from Ducon Technologies, Pvt Ltd., respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
November 22, 2022, the Company entered into two Asset Purchase Agreements and one Simple Agreement for Future Equity (&#x201c;SAFE&#x201d;)
with the Company&#x2019;s CEO, Saagar Govil, to secure the sale of the subsidiaries Cemtrex Advanced Technologies, Inc, and Cemtrex XR,
Inc., which include the brands SmartDesk, Cemtrex XR, Virtual Driver Interactive, Bravo Strong, and good tech (formerly Cemtrex Labs),
to Mr. Govil. Cemtrex XR, Inc. was purchased for $&lt;span id="xdx_901_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_c20221121__20221122__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SaagarGovilMember_zl7PeCKg0vok" title="Purchases from related party"&gt;890,000&lt;/span&gt; comprised of $&lt;span id="xdx_905_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20221121__20221122__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SaagarGovilMember_zXmDnkrjy5Mi" title="Cash from related party"&gt;75,000&lt;/span&gt; in cash and &lt;span id="xdx_909_ecustom--RoyaltyPercentage_pid_dp_uPure_c20221121__20221122__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SaagarGovilMember_zL3McxxwvCh1" title="Royalty percentage"&gt;5&lt;/span&gt;% royalty of all revenues on the Business
to be paid 90 days after the end of each calendar year for &lt;span id="xdx_90B_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20221121__20221122__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SaagarGovilMember_z9yARwrBB8k9" title="Related party transaction, description"&gt;the next three years; and should the total sum of royalties due be less than
$820,000 at the end of the three-year period, Mr. Govil shall be obligated to pay the difference between $820,000 and the royalties paid.
Cemtrex Advanced Technologies, Inc. was purchased for $10,000 in cash, 5% royalty of all revenues on the Business to be paid 90 days
after the end of each calendar year for the next 5 years, and $1,600,000 in SAFE (common equity) at any subsequent fundraising or exit
above $5,000,000 with a $10,000,000 cap. Subsequent to the sale of Cemtrex Advanced Technologies, Inc. the business has ceased operations&lt;/span&gt;.
The Company has recognized no gain in relation to the &lt;span id="xdx_90B_ecustom--RoyaltyPercentage_pid_dp_uPure_c20221121__20221122__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SaagarGovilMember_zVn0hIZsD0W1" title="Royalty percentage"&gt;5&lt;/span&gt;% royalties.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the three and six months ended March 31, 2024, the Company wrote off $&lt;span id="xdx_90A_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z15nkD8kvOn4" title="Trade receivables wrote off"&gt;&lt;span id="xdx_90D_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zaFlVzbi44xf" title="Trade receivables wrote off"&gt;94,027&lt;/span&gt;&lt;/span&gt; in trade receivables, related party and $&lt;span id="xdx_90C_ecustom--AllowanceForDoubtfulAccountsPayablesWriteOffs_c20240101__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z58w8lKYKtxf" title="Trade payables wrote off"&gt;&lt;span id="xdx_90F_ecustom--AllowanceForDoubtfulAccountsPayablesWriteOffs_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z17kiWZigUA1" title="Trade payables wrote off"&gt;59,703&lt;/span&gt;&lt;/span&gt; in trade
payables, related party related to the Cemtrex Advanced Technologies, Inc. successor company, SmartDesk, Inc.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of March 31, 2024, there was $&lt;span id="xdx_906_eus-gaap--AccountsReceivableNet_iI_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zGosfObVi2rl" title="Trade receivables"&gt;583,340&lt;/span&gt; in trade receivables due from the Cemtrex XR successor company, CXR, Inc. Of these receivables
$&lt;span id="xdx_904_eus-gaap--CostsAndExpensesRelatedParty_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zgkhvDTfCwah" title="Costs to related party"&gt;60,628&lt;/span&gt; are related to costs paid by Cemtrex related to payroll during the transition of employees to the new company and subscription
services that are set up on auto pay with a credit card. The remaining $&lt;span id="xdx_908_eus-gaap--CostsAndExpensesRelatedParty_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CemtrexTechnologiesPvtLtdMember_zrKMMopCPDWb" title="Other receivables, current"&gt;522,712&lt;/span&gt; is related to services provided by Cemtrex Technologies
Pvt. Ltd. in the normal course of business. As of March 31, 2024, there were $&lt;span id="xdx_901_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zCWO9CtKCHM1" title="Accounts payable"&gt;5,416&lt;/span&gt; in payables due to CXR Inc.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of March 31, 2024, there were royalties receivable from the sale of Cemtrex, XR, Inc. of $&lt;span id="xdx_903_eus-gaap--ProceedsFromRoyaltiesReceived_c20231001__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CemtrexXRIncMember_zbT8mhwwss8a" title="Royalties receivable"&gt;700,456&lt;/span&gt;,
of which $&lt;span id="xdx_903_eus-gaap--AccountsReceivableNetCurrent_iI_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CemtrexXRIncMember_z3UTNtHnUKGe" title="Trade receivable, related party"&gt;260,407&lt;/span&gt;
is considered short-term and is presented on the Company&#x2019;s Condensed Consolidated Balance Sheet under the caption &#x201c;Trade
receivables, net &#x2013; related party&#x201d;. On April 13, 2024, the Company and CXR, Inc. agreed to structured payments on the
first-year royalties with full payment being made by December 31, 2024. The Company has taken a $&lt;span id="xdx_90E_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_c20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zhr6ugzYqfMe" title="Allowance for expected credit losses"&gt;10,000&lt;/span&gt;
allowance for expected credit losses against these royalties.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:BusinessCombinationConsiderationTransferred1
      contextRef="From2019-08-302019-08-31_custom_AssetPurchaseAgreementMember_custom_DuconTechnologiesIncMember_custom_GriffinFiltersLLCMember_srt_ChiefFinancialOfficerMember"
      decimals="0"
      id="Fact001792"
      unitRef="USD">550000</us-gaap:BusinessCombinationConsiderationTransferred1>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction
      contextRef="From2022-07-302022-07-31_custom_GriffinFiltersLLCMember"
      id="Fact001794">Company negotiated
a payment agreement surrounding the sale of Griffin Filters, LLC, and other liabilities due to the Company</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:OtherLiabilitiesCurrent
      contextRef="AsOf2022-07-31_us-gaap_RelatedPartyMember_custom_AssetPurchaseAgreementMember_custom_DuconToCemtrixTechnologyMember"
      decimals="0"
      id="Fact001796"
      unitRef="USD">761585</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2022-07-31_custom_GriffinFiltersLLCMember_custom_AssetPurchaseAgreementMember_custom_DuconToCemtrixTechnologyMember"
      decimals="INF"
      id="Fact001798"
      unitRef="Pure">0.05</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2022-07-302022-07-31_custom_GriffinFiltersLLCMember_custom_AssetPurchaseAgreementMember_custom_DuconToCemtrixTechnologyMember"
      id="Fact001800">2024-07-31</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:InterestPayableCurrentAndNoncurrent
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001802"
      unitRef="USD">64808</us-gaap:InterestPayableCurrentAndNoncurrent>
    <us-gaap:OtherLiabilitiesCurrent
      contextRef="AsOf2024-03-31_custom_DuconTechnologiesPvtLtdMember"
      decimals="0"
      id="Fact001804"
      unitRef="USD">3798</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent
      contextRef="AsOf2023-09-30_custom_DuconTechnologiesPvtLtdMember"
      decimals="0"
      id="Fact001806"
      unitRef="USD">3806</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherReceivablesNetCurrent
      contextRef="AsOf2024-03-31_custom_DuconTechnologiesPvtLtdMember"
      decimals="0"
      id="Fact001808"
      unitRef="USD">635956</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent
      contextRef="AsOf2023-09-30_custom_DuconTechnologiesPvtLtdMember"
      decimals="0"
      id="Fact001810"
      unitRef="USD">637208</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty
      contextRef="From2022-11-212022-11-22_custom_AssetPurchaseAgreementsMember_custom_SaagarGovilMember"
      decimals="0"
      id="Fact001812"
      unitRef="USD">890000</us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction
      contextRef="From2022-11-212022-11-22_custom_AssetPurchaseAgreementsMember_custom_SaagarGovilMember"
      decimals="0"
      id="Fact001814"
      unitRef="USD">75000</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <CETX:RoyaltyPercentage
      contextRef="From2022-11-212022-11-22_custom_AssetPurchaseAgreementsMember_custom_SaagarGovilMember"
      decimals="INF"
      id="Fact001816"
      unitRef="Pure">0.05</CETX:RoyaltyPercentage>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction
      contextRef="From2022-11-212022-11-22_custom_AssetPurchaseAgreementsMember_custom_SaagarGovilMember"
      id="Fact001818">the next three years; and should the total sum of royalties due be less than
$820,000 at the end of the three-year period, Mr. Govil shall be obligated to pay the difference between $820,000 and the royalties paid.
Cemtrex Advanced Technologies, Inc. was purchased for $10,000 in cash, 5% royalty of all revenues on the Business to be paid 90 days
after the end of each calendar year for the next 5 years, and $1,600,000 in SAFE (common equity) at any subsequent fundraising or exit
above $5,000,000 with a $10,000,000 cap. Subsequent to the sale of Cemtrex Advanced Technologies, Inc. the business has ceased operations</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <CETX:RoyaltyPercentage
      contextRef="From2022-11-212022-11-22_custom_AssetPurchaseAgreementsMember_custom_SaagarGovilMember"
      decimals="INF"
      id="Fact001820"
      unitRef="Pure">0.05</CETX:RoyaltyPercentage>
    <us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs
      contextRef="From2024-01-012024-03-31_us-gaap_RelatedPartyMember"
      decimals="0"
      id="Fact001822"
      unitRef="USD">94027</us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs>
    <us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs
      contextRef="From2023-10-012024-03-31_us-gaap_RelatedPartyMember"
      decimals="0"
      id="Fact001824"
      unitRef="USD">94027</us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs>
    <CETX:AllowanceForDoubtfulAccountsPayablesWriteOffs
      contextRef="From2024-01-012024-03-31_us-gaap_RelatedPartyMember"
      decimals="0"
      id="Fact001826"
      unitRef="USD">59703</CETX:AllowanceForDoubtfulAccountsPayablesWriteOffs>
    <CETX:AllowanceForDoubtfulAccountsPayablesWriteOffs
      contextRef="From2023-10-012024-03-31_us-gaap_RelatedPartyMember"
      decimals="0"
      id="Fact001828"
      unitRef="USD">59703</CETX:AllowanceForDoubtfulAccountsPayablesWriteOffs>
    <us-gaap:AccountsReceivableNet
      contextRef="AsOf2024-03-31_us-gaap_RelatedPartyMember"
      decimals="0"
      id="Fact001830"
      unitRef="USD">583340</us-gaap:AccountsReceivableNet>
    <us-gaap:CostsAndExpensesRelatedParty
      contextRef="From2023-10-012024-03-31_us-gaap_RelatedPartyMember"
      decimals="0"
      id="Fact001832"
      unitRef="USD">60628</us-gaap:CostsAndExpensesRelatedParty>
    <us-gaap:CostsAndExpensesRelatedParty
      contextRef="From2023-10-012024-03-31_custom_CemtrexTechnologiesPvtLtdMember"
      decimals="0"
      id="Fact001834"
      unitRef="USD">522712</us-gaap:CostsAndExpensesRelatedParty>
    <us-gaap:AccountsPayableCurrentAndNoncurrent
      contextRef="AsOf2024-03-31_us-gaap_RelatedPartyMember"
      decimals="0"
      id="Fact001836"
      unitRef="USD">5416</us-gaap:AccountsPayableCurrentAndNoncurrent>
    <us-gaap:ProceedsFromRoyaltiesReceived
      contextRef="From2023-10-012024-03-31_custom_CemtrexXRIncMember28186421"
      decimals="0"
      id="Fact001838"
      unitRef="USD">700456</us-gaap:ProceedsFromRoyaltiesReceived>
    <us-gaap:AccountsReceivableNetCurrent
      contextRef="AsOf2024-03-31_custom_CemtrexXRIncMember"
      decimals="0"
      id="Fact001840"
      unitRef="USD">260407</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent
      contextRef="AsOf2024-03-31_us-gaap_RelatedPartyMember"
      decimals="0"
      id="Fact001842"
      unitRef="USD">10000</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
    <us-gaap:LesseeOperatingLeasesTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001844">&lt;p id="xdx_809_eus-gaap--LesseeOperatingLeasesTextBlock_zjfIYSzthJg7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
19 &#x2013; &lt;span id="xdx_82B_zqYMIdhnz9ik"&gt;LEASES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company is party to contracts where we lease property from others under contracts classified as operating leases. The Company primarily
leases office and operating facilities, vehicles, and office equipment. The weighted average remaining term of our operating leases was
approximately &lt;span id="xdx_903_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_dtY_c20240331_zq90mIq1Q6D3"&gt;3.5&lt;/span&gt; years at March 31, 2024, and &lt;span id="xdx_90B_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_dtY_c20230930_zgrZHU1WiJwh"&gt;3&lt;/span&gt; years at September 30, 2023. The weighted average discount rate used to measure lease
liabilities was approximately &lt;span id="xdx_90A_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20240331_zJiH73dOru8h"&gt;6.45&lt;/span&gt;% at March 31, 2024, and &lt;span id="xdx_907_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20230930_z8ogkpB360si"&gt;5.66&lt;/span&gt;% at September 30, 2023. The Company used the rate implicit in the lease,
where known, or its incremental borrowing rate as the rate used to discount the future lease payments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company has elected not to recognize lease assets and liabilities for leases with a term of 12 months or less.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;s corporate segment leases approximately &lt;span id="xdx_906_eus-gaap--AreaOfLand_iI_usqft_c20240331__srt--StatementGeographicalAxis__custom--BrooklynMember_ziB5l7P56Loj"&gt;100&lt;/span&gt; square feet of office space in Brooklyn, NY on a month-to-month lease at a
rent of $&lt;span id="xdx_905_eus-gaap--PaymentsForRent_c20231001__20240331__srt--StatementGeographicalAxis__custom--BrooklynMember_z7In3LGhrwi8" title="Payments for rent"&gt;600&lt;/span&gt; per month. Short-term rent expense was $&lt;span id="xdx_901_eus-gaap--OperatingLeaseExpense_c20231001__20240331__srt--StatementGeographicalAxis__custom--BrooklynMember_zjtYL8ylG708"&gt;3,600&lt;/span&gt; for the six months ended March 31, 2024, and $&lt;span id="xdx_909_eus-gaap--OperatingLeaseExpense_c20221001__20230331__srt--StatementGeographicalAxis__custom--BrooklynMember_zhE18dKgvNn2"&gt;600&lt;/span&gt; for the six months ended
March 31, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;s security segment leases approximately &lt;span id="xdx_90F_eus-gaap--AreaOfLand_iI_usqft_c20240331__srt--StatementGeographicalAxis__custom--ClovisMember_zVBLYZMiuvbc"&gt;1,037&lt;/span&gt; square feet of office space in Clovis, CA on a month-to-month lease at a
rent of $&lt;span id="xdx_908_eus-gaap--PaymentsForRent_c20231001__20240331__srt--StatementGeographicalAxis__custom--ClovisMember_zbH7grnjvfwi" title="Payments for rent"&gt;5,487&lt;/span&gt; per month. Short-term rent expense was $&lt;span id="xdx_905_eus-gaap--OperatingLeaseExpense_c20231001__20240331__srt--StatementGeographicalAxis__custom--ClovisMember_zOzJqn3NeYwh"&gt;30,362&lt;/span&gt; for the six months ended March 31, 2024.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89E_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zyNty7lrmTG5" style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A
reconciliation of undiscounted cash flows to operating lease liabilities recognized in the condensed consolidated balance sheet at March
31, 2024, is set forth below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B2_zBA6tdlFgJU8" style="display: none"&gt;&#160;SCHEDULE
OF RECONCILIATION OF UNDISCOUNTED CASH FLOWS TO OPERATING LEASE LIABILITIES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Years ending September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20240331_zw2RkuqhUtY3" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Operating Leases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLUzxTN_zFBvrNjz9xxa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 78%; text-align: left"&gt;2024&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;461,372&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLUzxTN_zI8kBbeGMvMk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;908,932&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLUzxTN_ziWGG7YgEpdk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;711,262&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLUzxTN_z5pRDCvGryJ3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;315,525&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLUzxTN_zdvbdf5f8Ae3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;2028&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;58,085&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iTI_mtLOLLUzxTN_zukloIPd7303" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Undiscounted lease payments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,455,176&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--OperatingLeasesAmountRepresentingInterest_iI_ziwnL8PNN5P8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt; text-align: left"&gt;Amount representing interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(200,490&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--OperatingLeaseLiability_iI_z9zyRU9aLC3j" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 2.5pt; text-align: left"&gt;Discounted lease payments&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;2,254,686&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AC_ze6vWLPuR8ed" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_892_eus-gaap--LeaseCostTableTextBlock_z9yDKgr096c1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Lease
costs for the three and six months ended March 31, 2024, and 2023 are set forth below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B7_zGfndLKYDgSd" style="display: none"&gt;SCHEDULE
OF LEASE COSTS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20240101__20240331_zvJXIxhIoepk" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20230101__20230331_z8mSwDRiHqrk" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20231001__20240331_zwJXi8kj8k7g" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20221001__20230331_zCIYBWX4Rocg" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;For the three months ended&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;For the six months ended&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingLeaseCost_maLCzCxz_zN57251bUh7a" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; width: 40%; text-align: left"&gt;Operating lease costs&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;195,693&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;223,213&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;389,125&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;484,646&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--ShortTermLeaseCost_maLCzCxz_zSfddD7biNF8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt; text-align: left"&gt;Short-term lease costs&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;15,701&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1885"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;33,962&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1887"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LeaseCost_iT_mtLCzCxz_z2cXdzAtdfhb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;Total lease cost&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;211,394&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;223,213&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;423,087&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;484,646&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A1_zVze6i2t5RN4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:LesseeOperatingLeasesTextBlock>
    <us-gaap:LesseeOperatingLeaseTermOfContract contextRef="AsOf2024-03-31" id="Fact001845">P3Y6M</us-gaap:LesseeOperatingLeaseTermOfContract>
    <us-gaap:LesseeOperatingLeaseTermOfContract contextRef="AsOf2023-09-30" id="Fact001846">P3Y</us-gaap:LesseeOperatingLeaseTermOfContract>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent
      contextRef="AsOf2024-03-31"
      decimals="INF"
      id="Fact001847"
      unitRef="Pure">0.0645</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent
      contextRef="AsOf2023-09-30"
      decimals="INF"
      id="Fact001848"
      unitRef="Pure">0.0566</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:AreaOfLand
      contextRef="AsOf2024-03-31_custom_BrooklynMember"
      decimals="INF"
      id="Fact001849"
      unitRef="sqft">100</us-gaap:AreaOfLand>
    <us-gaap:PaymentsForRent
      contextRef="From2023-10-012024-03-31_custom_BrooklynMember"
      decimals="0"
      id="Fact001851"
      unitRef="USD">600</us-gaap:PaymentsForRent>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2023-10-012024-03-31_custom_BrooklynMember"
      decimals="0"
      id="Fact001852"
      unitRef="USD">3600</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2022-10-012023-03-31_custom_BrooklynMember"
      decimals="0"
      id="Fact001853"
      unitRef="USD">600</us-gaap:OperatingLeaseExpense>
    <us-gaap:AreaOfLand
      contextRef="AsOf2024-03-31_custom_ClovisMember"
      decimals="INF"
      id="Fact001854"
      unitRef="sqft">1037</us-gaap:AreaOfLand>
    <us-gaap:PaymentsForRent
      contextRef="From2023-10-012024-03-31_custom_ClovisMember"
      decimals="0"
      id="Fact001856"
      unitRef="USD">5487</us-gaap:PaymentsForRent>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2023-10-012024-03-31_custom_ClovisMember"
      decimals="0"
      id="Fact001857"
      unitRef="USD">30362</us-gaap:OperatingLeaseExpense>
    <us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001859">&lt;p id="xdx_89E_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zyNty7lrmTG5" style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A
reconciliation of undiscounted cash flows to operating lease liabilities recognized in the condensed consolidated balance sheet at March
31, 2024, is set forth below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_8B2_zBA6tdlFgJU8" style="display: none"&gt;&#160;SCHEDULE
OF RECONCILIATION OF UNDISCOUNTED CASH FLOWS TO OPERATING LEASE LIABILITIES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Years ending September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20240331_zw2RkuqhUtY3" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Operating Leases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLUzxTN_zFBvrNjz9xxa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 78%; text-align: left"&gt;2024&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;461,372&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLUzxTN_zI8kBbeGMvMk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;908,932&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLUzxTN_ziWGG7YgEpdk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;711,262&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLUzxTN_z5pRDCvGryJ3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;315,525&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLUzxTN_zdvbdf5f8Ae3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;2028&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;58,085&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iTI_mtLOLLUzxTN_zukloIPd7303" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Undiscounted lease payments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,455,176&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--OperatingLeasesAmountRepresentingInterest_iI_ziwnL8PNN5P8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt; text-align: left"&gt;Amount representing interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(200,490&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--OperatingLeaseLiability_iI_z9zyRU9aLC3j" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 2.5pt; text-align: left"&gt;Discounted lease payments&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;2,254,686&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001861"
      unitRef="USD">461372</us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001863"
      unitRef="USD">908932</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001865"
      unitRef="USD">711262</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001867"
      unitRef="USD">315525</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001869"
      unitRef="USD">58085</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour>
    <us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001871"
      unitRef="USD">2455176</us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
    <CETX:OperatingLeasesAmountRepresentingInterest
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001873"
      unitRef="USD">-200490</CETX:OperatingLeasesAmountRepresentingInterest>
    <us-gaap:OperatingLeaseLiability
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001875"
      unitRef="USD">2254686</us-gaap:OperatingLeaseLiability>
    <us-gaap:LeaseCostTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001877">&lt;p id="xdx_892_eus-gaap--LeaseCostTableTextBlock_z9yDKgr096c1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Lease
costs for the three and six months ended March 31, 2024, and 2023 are set forth below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_8B7_zGfndLKYDgSd" style="display: none"&gt;SCHEDULE
OF LEASE COSTS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20240101__20240331_zvJXIxhIoepk" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20230101__20230331_z8mSwDRiHqrk" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20231001__20240331_zwJXi8kj8k7g" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_497_20221001__20230331_zCIYBWX4Rocg" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;For the three months ended&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center"&gt;For the six months ended&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingLeaseCost_maLCzCxz_zN57251bUh7a" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; width: 40%; text-align: left"&gt;Operating lease costs&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;195,693&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;223,213&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;389,125&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;484,646&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--ShortTermLeaseCost_maLCzCxz_zSfddD7biNF8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 1.5pt; text-align: left"&gt;Short-term lease costs&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;15,701&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1885"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;33,962&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1887"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LeaseCost_iT_mtLCzCxz_z2cXdzAtdfhb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;Total lease cost&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;211,394&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;223,213&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;423,087&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"&gt;484,646&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:LeaseCostTableTextBlock>
    <us-gaap:OperatingLeaseCost
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact001879"
      unitRef="USD">195693</us-gaap:OperatingLeaseCost>
    <us-gaap:OperatingLeaseCost
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact001880"
      unitRef="USD">223213</us-gaap:OperatingLeaseCost>
    <us-gaap:OperatingLeaseCost
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact001881"
      unitRef="USD">389125</us-gaap:OperatingLeaseCost>
    <us-gaap:OperatingLeaseCost
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact001882"
      unitRef="USD">484646</us-gaap:OperatingLeaseCost>
    <us-gaap:ShortTermLeaseCost
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact001884"
      unitRef="USD">15701</us-gaap:ShortTermLeaseCost>
    <us-gaap:ShortTermLeaseCost
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact001886"
      unitRef="USD">33962</us-gaap:ShortTermLeaseCost>
    <us-gaap:LeaseCost
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact001889"
      unitRef="USD">211394</us-gaap:LeaseCost>
    <us-gaap:LeaseCost
      contextRef="From2023-01-012023-03-31"
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      id="Fact001890"
      unitRef="USD">223213</us-gaap:LeaseCost>
    <us-gaap:LeaseCost
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact001891"
      unitRef="USD">423087</us-gaap:LeaseCost>
    <us-gaap:LeaseCost
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact001892"
      unitRef="USD">484646</us-gaap:LeaseCost>
    <us-gaap:LongTermDebtTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001894">&lt;p id="xdx_80F_eus-gaap--LongTermDebtTextBlock_zUwTGmkxqtMf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
20 &#x2013; &lt;span id="xdx_823_ziKKQkVavEm2"&gt;LINES OF CREDIT AND LONG-TERM LIABILITIES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Revolving
line of credit&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 5, 2023, the Company obtained a revolving line of credit in the amount of $&lt;span id="xdx_904_eus-gaap--LineOfCredit_iI_c20231005_zkDmHCx7WInk" title="Revolving lline of credit"&gt;5,000,000&lt;/span&gt; from Pathward, N.A.. The interest rate will
be a rate which is equal to three percentage points (&lt;span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20231005_zQDmHJLXs4o6" title="Interest rate"&gt;3&lt;/span&gt;%) in excess of that rate shown in the Wall Street Journal as the prime rate (the
&#x201c;Effective Rate&#x201d;) and matures twenty-four months from the closing date. This loan is secured by the Company&#x2019;s eligible
accounts receivable and eligible finished goods inventory. The Company&#x2019;s ability to borrow against the line of credit is limited
by the value of the eligible assets. As of December 31, 2023, the Company had enough eligible assets to access the full credit line.
The Company was in compliance with all loan covenants as of March 31, 2024. The funds were used to pay the NIL Funding term loan and
will fund operations of the Vicon entity. As of March 31, 2024, this loan had a balance of $&lt;span id="xdx_90B_eus-gaap--LinesOfCreditCurrent_iI_c20240331_zXZeriKqxw27" title="Revolving lline of credit"&gt;4,019,234&lt;/span&gt;, with $&lt;span id="xdx_903_ecustom--PrepaidLoanOriginationCosts_iI_c20240331_zI6iIO4obfyh" title="Loan origination costs"&gt;36,267&lt;/span&gt; of unamortized loan
origination fees, which is included in &#x201c;Prepaid expenses&#x201d; on the accompanying Condensed Consolidated Balance Sheet. There
were $&lt;span id="xdx_901_eus-gaap--LineOfCredit_iI_c20240331_z6eG7hMxzQo" title="Revolving line of credit"&gt;980,766&lt;/span&gt; in available funds as of March 31, 2024.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Standstill
Agreement&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
August 31, 2023, the Company and Streeterville Capital, LLC entered into a standstill agreement for the two notes held by Streeterville
Capital, LLC. The terms of this agreement are the earlier of (a) the date that is ninety (90) days from the Effective Date, and (b) the
date that the Company completes an equity offering on either Form S-1 or Form S-3 (the &#x201c;Standstill Period&#x201d;), Streeterville
Capital, LLC will not seek to redeem any portion of the Notes, and (c) the Company agrees to prepay to Lender fifty percent (&lt;span id="xdx_90A_ecustom--PercentageForSaleOfEquity_pid_dp_uPure_c20230831__20230831__us-gaap--TypeOfArrangementAxis__custom--StandstillAgreementMember_zCXISvRJhLTk" title="Percentage for sale of equity"&gt;50&lt;/span&gt;%) of
the net proceeds received by Borrower in connection with all equity financings until such time as Borrower has raised at least $&lt;span id="xdx_90A_eus-gaap--LinesOfCreditCurrent_iI_c20230831__us-gaap--TypeOfArrangementAxis__custom--StandstillAgreementMember_zK62AKka8D47" title="Revolving lline of credit"&gt;5,000,000&lt;/span&gt;
in aggregate net proceeds.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_893_eus-gaap--ScheduleOfDebtTableTextBlock_z8UeumHACRqj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table outlines the Company&#x2019;s secured liabilities:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8B4_zXYaLau3Awz9" style="display: none"&gt;SCHEDULE
OF LINES OF CREDIT AND LIABILITIES&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September&#160;30,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Interest Rate&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Maturity&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 38%; text-align: justify"&gt;Fulton Bank - $&lt;span&gt;360,000&lt;/span&gt; fund equipment for AIS. The Company was in compliance with loan covenants as of March 31, 2024. This loan is secured by certain assets of the Company.&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 20%; text-align: justify"&gt;SOFR plus &lt;span&gt;2.37&lt;/span&gt;% (&lt;span&gt;7.71&lt;/span&gt;% as of March 31, 2024 and &lt;span&gt;7.68&lt;/span&gt;% as of September 30, 2023).&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zjETvzjZ4oEk" title="Maturity date"&gt;1/31/2025&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zQTCPPay1uq3" style="width: 10%; text-align: right" title="Total"&gt;69,164&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zaqVKdmlXrub" style="width: 10%; text-align: right" title="Total"&gt;108,700&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Fulton Bank - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--NotesPayableToBankNoncurrent_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zxnwtvE6UUI" title="Loans payable to bank"&gt;360,000&lt;/span&gt; fund equipment for AIS. The Company was in compliance with loan covenants as of March 31, 2024. This loan is secured by certain assets of the Company.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;SOFR plus &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_dp_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zpsP4l40jWri" title="Interest rate basis spread"&gt;2.37&lt;/span&gt;% (&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zHPX3v7uH0sl" title="Interest rate"&gt;7.71&lt;/span&gt;% as of March 31, 2024 and &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zy0G4FDkLgG1" title="Interest rate"&gt;7.68&lt;/span&gt;% as of September 30, 2023).&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zSQFNjZtog8i" title="Maturity date"&gt;01/31/2025&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zcwd9hMul1mb" style="text-align: right" title="Total"&gt;69,164&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zaBYXiiLaaKf" style="text-align: right" title="Total"&gt;108,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Fulton Bank mortgage $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--NotesPayableToBankNoncurrent_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_z6dH2ISmS7q5" title="Loans payable to bank"&gt;2,476,000&lt;/span&gt;. The Company was in compliance with loan covenants as of March 31, 2024. This loan is secured by the underlying asset.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;SOFR plus &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_pid_dp_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zrg50EBu21ol" title="Interest rate basis spread"&gt;2.62&lt;/span&gt;%&#160;&#160;(&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zw6d6pj9Ifcb" title="Interest rate"&gt;7.96&lt;/span&gt;% on March 31, 2024 and (&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zcwTkqYpP7qd" title="Interest rate"&gt;7.93&lt;/span&gt;% on September 30, 2023).&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zHB3aFIxj2f1" title="Maturity date"&gt;01/28/2040&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zRPTupmgYsXg" style="text-align: right" title="Total"&gt;2,146,939&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_z2qHCGmYf4s4" style="text-align: right" title="Total"&gt;2,180,115&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Fulton Bank (HEISEY) - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--NotesPayableToBankNoncurrent_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYOneMember_zhK70XxrO0y9" title="Loans payable to bank"&gt;1,200,000&lt;/span&gt; mortgage loan; requires monthly principal and interest payments through August 1, 2043 with a final payment of remaining principal on September 1, 2043; The loan is collateralized by 615 Florence Street and 740 Barber Street and guaranteed by AIS and Cemtrex.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;SOFR plus &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_pid_dp_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYOneMember_zCFCrAQjr3x3" title="Interest rate basis spread"&gt;2.80&lt;/span&gt;% per annum (&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYOneMember_zImr7KrveWq1" title="Interest rate"&gt;8.14&lt;/span&gt;% as of March 31, 2024 and &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYOneMember_z9Wt3UPXJPKf" title="Interest rate"&gt;8.11&lt;/span&gt;% as of September 30, 2023).&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYOneMember_zLXtza3fgg8" title="Maturity date"&gt;09/30/2043&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYOneMember_zvDOIU6JtdSf" style="text-align: right" title="Total"&gt;1,188,315&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYOneMember_z1Ot2YL2tjH2" style="text-align: right" title="Total"&gt;1,200,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Fulton Bank (HEISEY) - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--NotesPayableToBankNoncurrent_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYTwoMember_zjhLM2ZKdCU" title="Loans payable to bank"&gt;2,160,000&lt;/span&gt;. promissory note related to purchase of Heisey; requires 84 monthly principal and interest payments; The note is collateralized by the Heisey assets and guaranteed by the Parent; matures in 2030.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;SOFR plus &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_pid_dp_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYTwoMember_zOxztKyc0zP6" title="Interest rate basis spread"&gt;2.80&lt;/span&gt;% per annum (&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYTwoMember_zpZhQvB4ghla" title="Interest rate"&gt;8.14&lt;/span&gt;% as of March 31, 2024 and &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYTwoMember_zSGSO36dieTf" title="Interest rate"&gt;8.11&lt;/span&gt;% as of September 30, 2023).&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYTwoMember_zHX4dsgIJilk" title="Maturity date"&gt;07/01/2030&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYTwoMember_zrqchPKBQOW7" style="text-align: right" title="Total"&gt;2,004,136&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYTwoMember_z7QhkjKUNgAb" style="text-align: right" title="Total"&gt;2,122,565&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Note payable - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--NotesPayable_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_z5Zs5PnRmrza" title="Notes payable"&gt;5,755,000&lt;/span&gt; -&#160;&#160;Less original issue discount $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--AmortizationOfDebtDiscountPremium_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zozqOEZ5KBe1" title="Notes payable - discount"&gt;750,000&lt;/span&gt; and legal fees $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--LegalFees_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_z4q1fQkSwaw7" title="Notes payable - legal fees"&gt;5,000&lt;/span&gt;, net cash received $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--ProceedsFromIssuanceOfDebt_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zE9T0cNu9eI8" title="Proceeds from notes payable"&gt;5,000,000&lt;/span&gt; Unamortized original issue discount balance of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zAItN9ihvK5e" title="Notes payable - Unamortized discount"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_z7RmjO9SBsq2" title="Notes payable - Unamortized discount"&gt;0&lt;/span&gt;&lt;/span&gt;, as of March 31, 2024 and September 30, 2023.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zpJVtsvMPhA1" title="Interest rate"&gt;8&lt;/span&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--NotesPayableOneMember_zXqnhMs8fjN1" title="Maturity date"&gt;06/30/2025&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--NotesPayableOneMember_zXPSNYvo6x9j" style="text-align: right" title="Total"&gt;4,787,348&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableOneMember_zatUau8dxNXa" style="text-align: right" title="Total"&gt;4,596,589&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Note payable - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--NotesPayable_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_z4ctDL2w1e4" title="Notes payable"&gt;9,205,000&lt;/span&gt;. Less original issue discount $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--AmortizationOfDebtDiscountPremium_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zenkfFYw8jl1" title="Notes payable - discount"&gt;1,200,000&lt;/span&gt; and legal fees $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--LegalFees_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zulyWB5RTZJe" title="Notes payable - legal fees"&gt;5,000&lt;/span&gt;,net cash received $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--ProceedsFromIssuanceOfDebt_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_z8ifGKzCOnG3" title="Proceeds from notes payable"&gt;8,000,000&lt;/span&gt;. &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesOther_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zxs54cLjwdee" title="Common stock, shares"&gt;28,572&lt;/span&gt; shares of common stock valued at $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueOther_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zXCmi8coM5Wl" title="Common stock, value"&gt;700,400&lt;/span&gt; recognized as additional original issue discount. Unamortized original issue discount balance of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_z2PNx1Q9CeOc" title="Notes payable - Unamortized discount"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zFz20SPGfAq2" title="Notes payable - Unamortized discount"&gt;0&lt;/span&gt;&lt;/span&gt; as of March 31, 2024 and September 30, 2023.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zHJ2e4dr1U56" title="Interest rate"&gt;8&lt;/span&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--NotesPayableTwoMember_z798JCRP1P86" title="Maturity date"&gt;02/22/2026&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--NotesPayableTwoMember_zMasXCEqq7kd" style="text-align: right" title="Total"&gt;11,709,830&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableTwoMember_zF9cwkLYzue2" style="text-align: right" title="Total"&gt;11,243,233&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Note Payable - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--NotesPayable_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zZUM4Yv8jcC3" title="Notes payable"&gt;240,000&lt;/span&gt; For the purchase of Heisey Mechanical, Ltd.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zr7s7jtFyAQ5" title="Interest rate"&gt;6&lt;/span&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zMa1VZsgumx5" title="Maturity date"&gt;07/01/2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zBICHpkHrT97" style="text-align: right" title="Total"&gt;240,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zpS5Ewe98mP4" style="text-align: right" title="Total"&gt;240,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Term Loan Agreement with NIL Funding Corporation (&#x201c;NIL&#x201d;) - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eus-gaap--LoansPayable_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--TermLoanAgreementMember_zgmL64Z0pJg4" title="Loans payable"&gt;5,600,000&lt;/span&gt; The Company was in compliance with loan covenants as of September 30, 2023.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--DebtInstrumentAxis__custom--TermLoanAgreementMember_zw12MDmf6r38" title="Interest rate"&gt;11.50&lt;/span&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--TermLoanAgreementMember_zvNxvumPwooj" title="Maturity date"&gt;12/31/2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--TermLoanAgreementMember_zeh10I49ivql" style="text-align: right" title="Total"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2034"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--TermLoanAgreementMember_z11tIXmmvAO4" style="text-align: right" title="Total"&gt;1,979,743&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Paycheck Protection Program loan - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--LoansPayable_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--PPPLoansMember_zaQAjtl8M6nk" title="Loans payable"&gt;121,400&lt;/span&gt; - The issuing bank determined that this loan qualifies for loan forgiveness; however the Company is awaiting final approval from the Small Business Administration.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--DebtInstrumentAxis__custom--PPPLoansMember_z5K2fX0tsvMc" title="Interest rate"&gt;1&lt;/span&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zZsmeUrjX7w6" title="Maturity date"&gt;05/05/2025&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zFfJJwNEZqHb" style="text-align: right" title="Total"&gt;70,872&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zYzPhQbXlrt4" style="text-align: right" title="Total"&gt;91,114&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Software License Agreement - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--LoansPayable_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--SoftwareLicenseAgreementMember_zXh5awa79949" title="Loans payable"&gt;1,125,000&lt;/span&gt;, for the purchase of software source code for use in our Security segment products&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;N/A&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zCfEAmAfLp97" title="Maturity date"&gt;06/03/2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zqVhOLI7YWea" style="text-align: right" title="Total"&gt;225,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zlotZTHt3V7e" style="text-align: right" title="Total"&gt;675,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;HDFC Bank Auto Loan - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--NotesPayableToBankCurrent_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--HDFCBankAutoLoanMember_ztqPPb9Of9xk" title="Notes payable"&gt;28,331&lt;/span&gt;, for the purchase of automobile at India office. Monthly payments of &#x20b9;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentPeriodicPayment_uINR_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--HDFCBankAutoLoanMember_z5CRZEUMDA97" title="Monthly payments"&gt;65,179&lt;/span&gt; ($&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--LoansPayable_iI_pp2d_c20240331__us-gaap--DebtInstrumentAxis__custom--HDFCBankAutoLoanMember_zRH29r2FFFDb" title="Loans payable"&gt;784.89&lt;/span&gt; as translated as of March 31, 2024). Automobile is collateral for this loan.&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--DebtInstrumentAxis__custom--HDFCBankAutoLoanMember_zEktvaNo2iZk" title="Interest rate"&gt;8.70&lt;/span&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; padding-bottom: 1.5pt"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--HDFCBankAutoLoanMember_zN9c0lAWn7cj" title="Maturity date"&gt;06/05/2027&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--HDFCBankAutoLoanMember_zprsO6uyKhZh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;26,486&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--HDFCBankAutoLoanMember_zto4LbrjWgb3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2068"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt"&gt;Total debt&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--SecuredDebt_iI_c20240331_z25g2hVNIE17" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total debt"&gt;22,468,090&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--SecuredDebt_iI_c20230930_zSSDj6RpsvEe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total debt"&gt;24,437,059&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Less: Current maturities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--SecuredDebtCurrent_iNI_di_c20240331_zTsnRMefQgMd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Current maturities"&gt;(914,170&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--SecuredDebtCurrent_iNI_di_c20230930_zyx4vX0dN7M" style="border-bottom: Black 1.5pt solid; text-align: right" title="Current maturities"&gt;(14,507,711&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt"&gt;Long-term debt&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--SecuredLongTermDebt_iI_c20240331_zo8jnJiZ5Tui" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Long-term debt"&gt;21,553,920&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--SecuredLongTermDebt_iI_c20230930_zmL0TDd7fSX1" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Long-term debt"&gt;9,929,348&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AF_zau1kr3W9FYa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:LongTermDebtTextBlock>
    <us-gaap:LineOfCredit
      contextRef="AsOf2023-10-05"
      decimals="0"
      id="Fact001896"
      unitRef="USD">5000000</us-gaap:LineOfCredit>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2023-10-05"
      decimals="INF"
      id="Fact001898"
      unitRef="Pure">0.03</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:LinesOfCreditCurrent
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001900"
      unitRef="USD">4019234</us-gaap:LinesOfCreditCurrent>
    <CETX:PrepaidLoanOriginationCosts
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001902"
      unitRef="USD">36267</CETX:PrepaidLoanOriginationCosts>
    <us-gaap:LineOfCredit
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001904"
      unitRef="USD">980766</us-gaap:LineOfCredit>
    <CETX:PercentageForSaleOfEquity
      contextRef="From2023-08-312023-08-31_custom_StandstillAgreementMember"
      decimals="INF"
      id="Fact001906"
      unitRef="Pure">0.50</CETX:PercentageForSaleOfEquity>
    <us-gaap:LinesOfCreditCurrent
      contextRef="AsOf2023-08-31_custom_StandstillAgreementMember"
      decimals="0"
      id="Fact001908"
      unitRef="USD">5000000</us-gaap:LinesOfCreditCurrent>
    <us-gaap:ScheduleOfDebtTableTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact001910">&lt;p id="xdx_893_eus-gaap--ScheduleOfDebtTableTextBlock_z8UeumHACRqj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following table outlines the Company&#x2019;s secured liabilities:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;span id="xdx_8B4_zXYaLau3Awz9" style="display: none"&gt;SCHEDULE
OF LINES OF CREDIT AND LIABILITIES&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;March 31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September&#160;30,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Interest Rate&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Maturity&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 38%; text-align: justify"&gt;Fulton Bank - $&lt;span&gt;360,000&lt;/span&gt; fund equipment for AIS. The Company was in compliance with loan covenants as of March 31, 2024. This loan is secured by certain assets of the Company.&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 20%; text-align: justify"&gt;SOFR plus &lt;span&gt;2.37&lt;/span&gt;% (&lt;span&gt;7.71&lt;/span&gt;% as of March 31, 2024 and &lt;span&gt;7.68&lt;/span&gt;% as of September 30, 2023).&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zjETvzjZ4oEk" title="Maturity date"&gt;1/31/2025&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zQTCPPay1uq3" style="width: 10%; text-align: right" title="Total"&gt;69,164&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zaqVKdmlXrub" style="width: 10%; text-align: right" title="Total"&gt;108,700&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Fulton Bank - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--NotesPayableToBankNoncurrent_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zxnwtvE6UUI" title="Loans payable to bank"&gt;360,000&lt;/span&gt; fund equipment for AIS. The Company was in compliance with loan covenants as of March 31, 2024. This loan is secured by certain assets of the Company.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;SOFR plus &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_dp_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zpsP4l40jWri" title="Interest rate basis spread"&gt;2.37&lt;/span&gt;% (&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zHPX3v7uH0sl" title="Interest rate"&gt;7.71&lt;/span&gt;% as of March 31, 2024 and &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zy0G4FDkLgG1" title="Interest rate"&gt;7.68&lt;/span&gt;% as of September 30, 2023).&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zSQFNjZtog8i" title="Maturity date"&gt;01/31/2025&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zcwd9hMul1mb" style="text-align: right" title="Total"&gt;69,164&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zaBYXiiLaaKf" style="text-align: right" title="Total"&gt;108,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Fulton Bank mortgage $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--NotesPayableToBankNoncurrent_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_z6dH2ISmS7q5" title="Loans payable to bank"&gt;2,476,000&lt;/span&gt;. The Company was in compliance with loan covenants as of March 31, 2024. This loan is secured by the underlying asset.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;SOFR plus &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_pid_dp_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zrg50EBu21ol" title="Interest rate basis spread"&gt;2.62&lt;/span&gt;%&#160;&#160;(&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zw6d6pj9Ifcb" title="Interest rate"&gt;7.96&lt;/span&gt;% on March 31, 2024 and (&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zcwTkqYpP7qd" title="Interest rate"&gt;7.93&lt;/span&gt;% on September 30, 2023).&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zHB3aFIxj2f1" title="Maturity date"&gt;01/28/2040&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zRPTupmgYsXg" style="text-align: right" title="Total"&gt;2,146,939&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_z2qHCGmYf4s4" style="text-align: right" title="Total"&gt;2,180,115&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Fulton Bank (HEISEY) - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--NotesPayableToBankNoncurrent_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYOneMember_zhK70XxrO0y9" title="Loans payable to bank"&gt;1,200,000&lt;/span&gt; mortgage loan; requires monthly principal and interest payments through August 1, 2043 with a final payment of remaining principal on September 1, 2043; The loan is collateralized by 615 Florence Street and 740 Barber Street and guaranteed by AIS and Cemtrex.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;SOFR plus &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_pid_dp_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYOneMember_zCFCrAQjr3x3" title="Interest rate basis spread"&gt;2.80&lt;/span&gt;% per annum (&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYOneMember_zImr7KrveWq1" title="Interest rate"&gt;8.14&lt;/span&gt;% as of March 31, 2024 and &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYOneMember_z9Wt3UPXJPKf" title="Interest rate"&gt;8.11&lt;/span&gt;% as of September 30, 2023).&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYOneMember_zLXtza3fgg8" title="Maturity date"&gt;09/30/2043&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYOneMember_zvDOIU6JtdSf" style="text-align: right" title="Total"&gt;1,188,315&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYOneMember_z1Ot2YL2tjH2" style="text-align: right" title="Total"&gt;1,200,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Fulton Bank (HEISEY) - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--NotesPayableToBankNoncurrent_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYTwoMember_zjhLM2ZKdCU" title="Loans payable to bank"&gt;2,160,000&lt;/span&gt;. promissory note related to purchase of Heisey; requires 84 monthly principal and interest payments; The note is collateralized by the Heisey assets and guaranteed by the Parent; matures in 2030.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;SOFR plus &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_pid_dp_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYTwoMember_zOxztKyc0zP6" title="Interest rate basis spread"&gt;2.80&lt;/span&gt;% per annum (&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYTwoMember_zpZhQvB4ghla" title="Interest rate"&gt;8.14&lt;/span&gt;% as of March 31, 2024 and &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYTwoMember_zSGSO36dieTf" title="Interest rate"&gt;8.11&lt;/span&gt;% as of September 30, 2023).&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYTwoMember_zHX4dsgIJilk" title="Maturity date"&gt;07/01/2030&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYTwoMember_zrqchPKBQOW7" style="text-align: right" title="Total"&gt;2,004,136&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankHEISEYTwoMember_z7QhkjKUNgAb" style="text-align: right" title="Total"&gt;2,122,565&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Note payable - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--NotesPayable_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_z5Zs5PnRmrza" title="Notes payable"&gt;5,755,000&lt;/span&gt; -&#160;&#160;Less original issue discount $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--AmortizationOfDebtDiscountPremium_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zozqOEZ5KBe1" title="Notes payable - discount"&gt;750,000&lt;/span&gt; and legal fees $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--LegalFees_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_z4q1fQkSwaw7" title="Notes payable - legal fees"&gt;5,000&lt;/span&gt;, net cash received $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--ProceedsFromIssuanceOfDebt_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zE9T0cNu9eI8" title="Proceeds from notes payable"&gt;5,000,000&lt;/span&gt; Unamortized original issue discount balance of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zAItN9ihvK5e" title="Notes payable - Unamortized discount"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_z7RmjO9SBsq2" title="Notes payable - Unamortized discount"&gt;0&lt;/span&gt;&lt;/span&gt;, as of March 31, 2024 and September 30, 2023.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zpJVtsvMPhA1" title="Interest rate"&gt;8&lt;/span&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--NotesPayableOneMember_zXqnhMs8fjN1" title="Maturity date"&gt;06/30/2025&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--NotesPayableOneMember_zXPSNYvo6x9j" style="text-align: right" title="Total"&gt;4,787,348&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableOneMember_zatUau8dxNXa" style="text-align: right" title="Total"&gt;4,596,589&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Note payable - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--NotesPayable_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_z4ctDL2w1e4" title="Notes payable"&gt;9,205,000&lt;/span&gt;. Less original issue discount $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--AmortizationOfDebtDiscountPremium_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zenkfFYw8jl1" title="Notes payable - discount"&gt;1,200,000&lt;/span&gt; and legal fees $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--LegalFees_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zulyWB5RTZJe" title="Notes payable - legal fees"&gt;5,000&lt;/span&gt;,net cash received $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--ProceedsFromIssuanceOfDebt_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_z8ifGKzCOnG3" title="Proceeds from notes payable"&gt;8,000,000&lt;/span&gt;. &lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesOther_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zxs54cLjwdee" title="Common stock, shares"&gt;28,572&lt;/span&gt; shares of common stock valued at $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueOther_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zXCmi8coM5Wl" title="Common stock, value"&gt;700,400&lt;/span&gt; recognized as additional original issue discount. Unamortized original issue discount balance of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_z2PNx1Q9CeOc" title="Notes payable - Unamortized discount"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zFz20SPGfAq2" title="Notes payable - Unamortized discount"&gt;0&lt;/span&gt;&lt;/span&gt; as of March 31, 2024 and September 30, 2023.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zHJ2e4dr1U56" title="Interest rate"&gt;8&lt;/span&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--NotesPayableTwoMember_z798JCRP1P86" title="Maturity date"&gt;02/22/2026&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--NotesPayableTwoMember_zMasXCEqq7kd" style="text-align: right" title="Total"&gt;11,709,830&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableTwoMember_zF9cwkLYzue2" style="text-align: right" title="Total"&gt;11,243,233&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Note Payable - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--NotesPayable_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zZUM4Yv8jcC3" title="Notes payable"&gt;240,000&lt;/span&gt; For the purchase of Heisey Mechanical, Ltd.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zr7s7jtFyAQ5" title="Interest rate"&gt;6&lt;/span&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zMa1VZsgumx5" title="Maturity date"&gt;07/01/2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zBICHpkHrT97" style="text-align: right" title="Total"&gt;240,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zpS5Ewe98mP4" style="text-align: right" title="Total"&gt;240,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Term Loan Agreement with NIL Funding Corporation (&#x201c;NIL&#x201d;) - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eus-gaap--LoansPayable_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--TermLoanAgreementMember_zgmL64Z0pJg4" title="Loans payable"&gt;5,600,000&lt;/span&gt; The Company was in compliance with loan covenants as of September 30, 2023.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--DebtInstrumentAxis__custom--TermLoanAgreementMember_zw12MDmf6r38" title="Interest rate"&gt;11.50&lt;/span&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--TermLoanAgreementMember_zvNxvumPwooj" title="Maturity date"&gt;12/31/2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--TermLoanAgreementMember_zeh10I49ivql" style="text-align: right" title="Total"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2034"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--TermLoanAgreementMember_z11tIXmmvAO4" style="text-align: right" title="Total"&gt;1,979,743&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Paycheck Protection Program loan - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--LoansPayable_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--PPPLoansMember_zaQAjtl8M6nk" title="Loans payable"&gt;121,400&lt;/span&gt; - The issuing bank determined that this loan qualifies for loan forgiveness; however the Company is awaiting final approval from the Small Business Administration.&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--DebtInstrumentAxis__custom--PPPLoansMember_z5K2fX0tsvMc" title="Interest rate"&gt;1&lt;/span&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zZsmeUrjX7w6" title="Maturity date"&gt;05/05/2025&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zFfJJwNEZqHb" style="text-align: right" title="Total"&gt;70,872&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zYzPhQbXlrt4" style="text-align: right" title="Total"&gt;91,114&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Software License Agreement - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--LoansPayable_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--SoftwareLicenseAgreementMember_zXh5awa79949" title="Loans payable"&gt;1,125,000&lt;/span&gt;, for the purchase of software source code for use in our Security segment products&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;N/A&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zCfEAmAfLp97" title="Maturity date"&gt;06/03/2024&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zqVhOLI7YWea" style="text-align: right" title="Total"&gt;225,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zlotZTHt3V7e" style="text-align: right" title="Total"&gt;675,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;HDFC Bank Auto Loan - $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--NotesPayableToBankCurrent_iI_c20240331__us-gaap--DebtInstrumentAxis__custom--HDFCBankAutoLoanMember_ztqPPb9Of9xk" title="Notes payable"&gt;28,331&lt;/span&gt;, for the purchase of automobile at India office. Monthly payments of &#x20b9;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentPeriodicPayment_uINR_c20231001__20240331__us-gaap--DebtInstrumentAxis__custom--HDFCBankAutoLoanMember_z5CRZEUMDA97" title="Monthly payments"&gt;65,179&lt;/span&gt; ($&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--LoansPayable_iI_pp2d_c20240331__us-gaap--DebtInstrumentAxis__custom--HDFCBankAutoLoanMember_zRH29r2FFFDb" title="Loans payable"&gt;784.89&lt;/span&gt; as translated as of March 31, 2024). Automobile is collateral for this loan.&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240331__us-gaap--DebtInstrumentAxis__custom--HDFCBankAutoLoanMember_zEktvaNo2iZk" title="Interest rate"&gt;8.70&lt;/span&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; padding-bottom: 1.5pt"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20231001__20240331__us-gaap--CreditFacilityAxis__custom--HDFCBankAutoLoanMember_zN9c0lAWn7cj" title="Maturity date"&gt;06/05/2027&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--SecuredDebt_iI_c20240331__us-gaap--CreditFacilityAxis__custom--HDFCBankAutoLoanMember_zprsO6uyKhZh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;26,486&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--SecuredDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--HDFCBankAutoLoanMember_zto4LbrjWgb3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2068"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 1.5pt"&gt;Total debt&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--SecuredDebt_iI_c20240331_z25g2hVNIE17" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total debt"&gt;22,468,090&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--SecuredDebt_iI_c20230930_zSSDj6RpsvEe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total debt"&gt;24,437,059&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Less: Current maturities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--SecuredDebtCurrent_iNI_di_c20240331_zTsnRMefQgMd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Current maturities"&gt;(914,170&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--SecuredDebtCurrent_iNI_di_c20230930_zyx4vX0dN7M" style="border-bottom: Black 1.5pt solid; text-align: right" title="Current maturities"&gt;(14,507,711&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt"&gt;Long-term debt&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--SecuredLongTermDebt_iI_c20240331_zo8jnJiZ5Tui" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Long-term debt"&gt;21,553,920&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--SecuredLongTermDebt_iI_c20230930_zmL0TDd7fSX1" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Long-term debt"&gt;9,929,348&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfDebtTableTextBlock>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2023-10-012024-03-31_custom_FultonBankOneMember"
      id="Fact001912">2025-01-31</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:SecuredDebt
      contextRef="AsOf2024-03-31_custom_FultonBankOneMember"
      decimals="0"
      id="Fact001914"
      unitRef="USD">69164</us-gaap:SecuredDebt>
    <us-gaap:SecuredDebt
      contextRef="AsOf2023-09-30_custom_FultonBankOneMember"
      decimals="0"
      id="Fact001916"
      unitRef="USD">108700</us-gaap:SecuredDebt>
    <us-gaap:NotesPayableToBankNoncurrent
      contextRef="AsOf2024-03-31_custom_FultonBankOneMember"
      decimals="0"
      id="Fact001918"
      unitRef="USD">360000</us-gaap:NotesPayableToBankNoncurrent>
    <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1
      contextRef="From2023-10-012024-03-31_custom_FultonBankOneMember"
      decimals="INF"
      id="Fact001920"
      unitRef="Pure">0.0237</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2024-03-31_custom_FultonBankOneMember"
      decimals="INF"
      id="Fact001922"
      unitRef="Pure">0.0771</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2023-09-30_custom_FultonBankOneMember"
      decimals="INF"
      id="Fact001924"
      unitRef="Pure">0.0768</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2023-10-012024-03-31_custom_FultonBankOneMember"
      id="Fact001926">2025-01-31</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:SecuredDebt
      contextRef="AsOf2024-03-31_custom_FultonBankOneMember"
      decimals="0"
      id="Fact001928"
      unitRef="USD">69164</us-gaap:SecuredDebt>
    <us-gaap:SecuredDebt
      contextRef="AsOf2023-09-30_custom_FultonBankOneMember"
      decimals="0"
      id="Fact001930"
      unitRef="USD">108700</us-gaap:SecuredDebt>
    <us-gaap:NotesPayableToBankNoncurrent
      contextRef="AsOf2024-03-31_custom_FultonBankTwoMember"
      decimals="0"
      id="Fact001932"
      unitRef="USD">2476000</us-gaap:NotesPayableToBankNoncurrent>
    <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1
      contextRef="From2023-10-012024-03-31_custom_FultonBankTwoMember"
      decimals="INF"
      id="Fact001934"
      unitRef="Pure">0.0262</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2024-03-31_custom_FultonBankTwoMember"
      decimals="INF"
      id="Fact001936"
      unitRef="Pure">0.0796</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2023-09-30_custom_FultonBankTwoMember"
      decimals="INF"
      id="Fact001938"
      unitRef="Pure">0.0793</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2023-10-012024-03-31_custom_FultonBankTwoMember"
      id="Fact001940">2040-01-28</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:SecuredDebt
      contextRef="AsOf2024-03-31_custom_FultonBankTwoMember"
      decimals="0"
      id="Fact001942"
      unitRef="USD">2146939</us-gaap:SecuredDebt>
    <us-gaap:SecuredDebt
      contextRef="AsOf2023-09-30_custom_FultonBankTwoMember"
      decimals="0"
      id="Fact001944"
      unitRef="USD">2180115</us-gaap:SecuredDebt>
    <us-gaap:NotesPayableToBankNoncurrent
      contextRef="AsOf2024-03-31_custom_FultonBankHEISEYOneMember"
      decimals="0"
      id="Fact001946"
      unitRef="USD">1200000</us-gaap:NotesPayableToBankNoncurrent>
    <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1
      contextRef="From2023-10-012024-03-31_custom_FultonBankHEISEYOneMember"
      decimals="INF"
      id="Fact001948"
      unitRef="Pure">0.0280</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2024-03-31_custom_FultonBankHEISEYOneMember"
      decimals="INF"
      id="Fact001950"
      unitRef="Pure">0.0814</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2023-09-30_custom_FultonBankHEISEYOneMember"
      decimals="INF"
      id="Fact001952"
      unitRef="Pure">0.0811</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2023-10-012024-03-31_custom_FultonBankHEISEYOneMember"
      id="Fact001954">2043-09-30</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:SecuredDebt
      contextRef="AsOf2024-03-31_custom_FultonBankHEISEYOneMember"
      decimals="0"
      id="Fact001956"
      unitRef="USD">1188315</us-gaap:SecuredDebt>
    <us-gaap:SecuredDebt
      contextRef="AsOf2023-09-30_custom_FultonBankHEISEYOneMember"
      decimals="0"
      id="Fact001958"
      unitRef="USD">1200000</us-gaap:SecuredDebt>
    <us-gaap:NotesPayableToBankNoncurrent
      contextRef="AsOf2024-03-31_custom_FultonBankHEISEYTwoMember"
      decimals="0"
      id="Fact001960"
      unitRef="USD">2160000</us-gaap:NotesPayableToBankNoncurrent>
    <us-gaap:DebtInstrumentBasisSpreadOnVariableRate1
      contextRef="From2023-10-012024-03-31_custom_FultonBankHEISEYTwoMember"
      decimals="INF"
      id="Fact001962"
      unitRef="Pure">0.0280</us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2024-03-31_custom_FultonBankHEISEYTwoMember"
      decimals="INF"
      id="Fact001964"
      unitRef="Pure">0.0814</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2023-09-30_custom_FultonBankHEISEYTwoMember"
      decimals="INF"
      id="Fact001966"
      unitRef="Pure">0.0811</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2023-10-012024-03-31_custom_FultonBankHEISEYTwoMember"
      id="Fact001968">2030-07-01</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:SecuredDebt
      contextRef="AsOf2024-03-31_custom_FultonBankHEISEYTwoMember"
      decimals="0"
      id="Fact001970"
      unitRef="USD">2004136</us-gaap:SecuredDebt>
    <us-gaap:SecuredDebt
      contextRef="AsOf2023-09-30_custom_FultonBankHEISEYTwoMember"
      decimals="0"
      id="Fact001972"
      unitRef="USD">2122565</us-gaap:SecuredDebt>
    <us-gaap:NotesPayable
      contextRef="AsOf2024-03-31_custom_NotesPayableOneMember28188765"
      decimals="0"
      id="Fact001974"
      unitRef="USD">5755000</us-gaap:NotesPayable>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="From2023-10-012024-03-31_custom_NotesPayableOneMember28188781"
      decimals="0"
      id="Fact001976"
      unitRef="USD">750000</us-gaap:AmortizationOfDebtDiscountPremium>
    <us-gaap:LegalFees
      contextRef="From2023-10-012024-03-31_custom_NotesPayableOneMember28188781"
      decimals="0"
      id="Fact001978"
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      id="Fact002078"
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      decimals="0"
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    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact002082">&lt;p id="xdx_80D_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_z03GhitDadfa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
21 &#x2013; &lt;span id="xdx_821_zfTHazwALFLl"&gt;STOCKHOLDERS&#x2019; EQUITY&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Series
1 Preferred Stock&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company&#x2019;s Series 1 Preferred Stock was suspended from the Nasdaq Capital Market on January 22, 2024. The Series 1 Preferred Stock
is now quoted on the OTC Markets under the symbol &#x201c;CETXP.&#x201d;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Nasdaq
informed the Company that Nasdaq will complete the delisting by filing a Form 25 Notification of Delisting with the SEC following the
lapse of applicable appeal periods. The Company does not intend to appeal the Panel&#x2019;s decision. The Form 25 was filed on March
21, 2024. The deregistration of the Company&#x2019;s Series 1 Preferred Stock under Section 12(b) of the Exchange Act will be effective
for 90 days, or such shorter period as the SEC may determine, after filing of the Form 25.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the six months ended March 31, 2024, &lt;span id="xdx_903_eus-gaap--PreferredStockDividendsShares_c20231001__20240331__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_zPcCVF58aLVd" title="Preferred stock dividends shares"&gt;115,037&lt;/span&gt; shares of Series 1 Preferred Stock were issued to pay dividends to holders of Series 1 Preferred
Stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the six months ended March 31, 2024, the Company has bought back &lt;span id="xdx_90A_esrt--StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_iI_c20240331__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_z4EerF0QhXOk" title="Share repurchase program"&gt;71,951&lt;/span&gt; shares into treasury for $&lt;span id="xdx_906_eus-gaap--TreasuryStockValueAcquiredParValueMethod_c20231001__20240331__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_zp0wpj9mpzQg" title="Treasury stock purchase"&gt;69,705&lt;/span&gt; under the Share Repurchase Program
approved on August 22, 2023, that allows the Company to repurchase shares of the Series 1 Preferred Stock through various means, including
through privately negotiated transactions and through an open market program.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of March 31, 2024, and September 30, 2023, there were &lt;span id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_c20240331__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_z0Gi247BlT0h" title="Preferred stock, shares issued"&gt;2,408,053&lt;/span&gt; and &lt;span id="xdx_907_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_zdX7yJD6oNm" title="Preferred stock, shares issued"&gt;2,293,016&lt;/span&gt; shares of Series 1 Preferred Stock issued and &lt;span id="xdx_902_eus-gaap--PreferredStockSharesOutstanding_iI_c20240331__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_zVojc6C3u3Zg" title="Preferred stock, shares outstanding"&gt;2,272,002&lt;/span&gt;
and &lt;span id="xdx_901_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_zW3Id9of42sl" title="Preferred stock, shares outstanding"&gt;2,228,916&lt;/span&gt; shares of Series 1 Preferred Stock outstanding, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Common
Stock&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the six months ended March 31, 2024, &lt;span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20231001__20240331_zs9XMSCJphZb" title="Common stock shares, issued for service"&gt;9,853&lt;/span&gt; shares of the Company&#x2019;s common stock have been issued in exchange for services valued
at $&lt;span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20231001__20240331_zdrDsjUHCjj7" title="Common stock value, issued for service"&gt;40,000&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:PreferredStockDividendsShares
      contextRef="From2023-10-012024-03-31_custom_SeriesOnePreferredStockMember"
      decimals="INF"
      id="Fact002084"
      unitRef="Shares">115037</us-gaap:PreferredStockDividendsShares>
    <srt:StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased
      contextRef="AsOf2024-03-31_custom_SeriesOnePreferredStockMember"
      decimals="INF"
      id="Fact002086"
      unitRef="Shares">71951</srt:StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased>
    <us-gaap:TreasuryStockValueAcquiredParValueMethod
      contextRef="From2023-10-012024-03-31_custom_SeriesOnePreferredStockMember"
      decimals="0"
      id="Fact002088"
      unitRef="USD">69705</us-gaap:TreasuryStockValueAcquiredParValueMethod>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-03-31_custom_SeriesOnePreferredStockMember"
      decimals="INF"
      id="Fact002090"
      unitRef="Shares">2408053</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2023-09-30_custom_SeriesOnePreferredStockMember"
      decimals="INF"
      id="Fact002092"
      unitRef="Shares">2293016</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2024-03-31_custom_SeriesOnePreferredStockMember"
      decimals="INF"
      id="Fact002094"
      unitRef="Shares">2272002</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2023-09-30_custom_SeriesOnePreferredStockMember"
      decimals="INF"
      id="Fact002096"
      unitRef="Shares">2228916</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2023-10-01to2024-03-31"
      decimals="INF"
      id="Fact002098"
      unitRef="Shares">9853</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact002100"
      unitRef="USD">40000</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact002102">&lt;p id="xdx_804_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_z2NG2AwfKbMa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
22 &#x2013; &lt;span id="xdx_827_znMbcZp2J1Sd"&gt;SHARE-BASED COMPENSATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;For
the three and six months ended March 31, 2024, and 2023, the Company recognized $&lt;span id="xdx_905_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20240101__20240331_zy01m8HVNGo6" title="Share-based compensation expense"&gt;7,558&lt;/span&gt; and $&lt;span id="xdx_90C_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20231001__20240331_zHAph03UeeX5" title="Share-based compensation expense"&gt;26,735&lt;/span&gt; and $&lt;span id="xdx_90F_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20230101__20230331_zxo2xxBzeNoj" title="Share-based compensation expense"&gt;15,116&lt;/span&gt; and $&lt;span id="xdx_900_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20221001__20230331_zaEb6DIU2INg" title="Share-based compensation expense"&gt;66,577&lt;/span&gt; of share-based
compensation expense on its outstanding options, respectively. As of March 31, 2024, $&lt;span id="xdx_90F_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_c20240331_z1MqVt6LZrPk" title="Unrecognized compensation cost"&gt;48,189&lt;/span&gt; of unrecognized share-based compensation
expense is expected to be recognized over a period of two years. Future compensation amounts will be adjusted for any change in estimated
forfeitures.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the six months ended March 31, 2024, no options were granted, cancelled, or forfeited.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact002104"
      unitRef="USD">7558</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2023-10-01to2024-03-31"
      decimals="0"
      id="Fact002106"
      unitRef="USD">26735</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact002108"
      unitRef="USD">15116</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2022-10-012023-03-31"
      decimals="0"
      id="Fact002110"
      unitRef="USD">66577</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact002112"
      unitRef="USD">48189</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact002114">&lt;p id="xdx_80F_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zW4lbbfnEzN4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
23 &#x2013; &lt;span id="xdx_822_z3llj8dCdZd"&gt;COMMITMENTS AND CONTINGENCIES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;From
time to time, the Company and its subsidiaries are involved in legal proceedings that are incidental to the operation of our business.
The Company continues to defend vigorously against all claims. Although the ultimate outcome of any legal matter cannot be predicted
with certainty, based on present information, including assessment of the merits of the particular claim, as well as current accruals
and insurance coverage, the Corporation does not expect that such legal proceedings will have a material adverse impact on its condensed
consolidated financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:SubsequentEventsTextBlock contextRef="From2023-10-01to2024-03-31" id="Fact002116">&lt;p id="xdx_804_eus-gaap--SubsequentEventsTextBlock_zlW7dJBaAI26" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;NOTE
24 &#x2013; &lt;span id="xdx_821_zzvmHrhFfY0f"&gt;SUBSEQUENT EVENTS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
April 5, 2024, &lt;span id="xdx_909_eus-gaap--StockDividendsShares_c20240405__20240405__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_zHqybciqRaP5" title="Number of shares issued to pay dividend"&gt;120,725&lt;/span&gt; shares of Series 1 Preferred Stock were issued to pay dividends to holders of Series 1 Preferred Stock. The holders
of the Series 1 Preferred Stock are entitled to receive dividends at the rate of &lt;span id="xdx_90E_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_uPure_c20240405__20240405__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_zJ8eFy20B0B7" title="Dividend rate"&gt;10&lt;/span&gt;% annually, based on the $&lt;span id="xdx_906_eus-gaap--PreferredStockLiquidationPreference_iI_pid_c20240405__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_z26V7JNTI8I5" title="Number of shares issued, per share"&gt;10.00&lt;/span&gt; per share Preference
Amount, payable semiannually.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
April 8, 2024, the Company issued an aggregate of &lt;span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240408__20240408__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zzsAcGXRZSei" title="Number of shares for service"&gt;1,946&lt;/span&gt; shares of common stock in exchange for services valued at $&lt;span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20240408__20240408__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z98cz7DpuSkg" title="Value of shares for service"&gt;9,000&lt;/span&gt;.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
April 8, 2024, the Company cancelled &lt;span id="xdx_90E_eus-gaap--StockRepurchasedDuringPeriodShares_c20240408__20240408__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_zLtIK6bPwzZ" title="Treasury stock cancelled"&gt;71,951&lt;/span&gt; shares of Series 1 Preferred Stock that were in Treasury Stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
April 13, 2024, the Company and CXR, Inc. agreed to structured payments on the first-year royalties with full payment being made by December
31, 2024.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Standstill
Agreement&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
April 30, 2024, the Company entered into a Standstill Agreement (the &#x201c;Agreement&#x201d;) with Streeterville Capital, LLC (&#x201c;Streeterville&#x201d;).
&lt;span id="xdx_902_eus-gaap--DebtInstrumentMaturityDateDescription_c20240430__20240430__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--StandstillAgreementMember_zg8vQ6uaEDw5" title="Maturity date description"&gt;Pursuant to the Agreement, Streeterville agreed not to seek to redeem any portion of its two outstanding notes with the Company, dated
September 20, 2021 and February 22, 2022, for a period of one year (the &#x201c;Standstill Period&#x201d;) and Streeterville further agreed
to extend the maturity dates on the notes to June 30, 2025 and February 22, 2026, respectively.&lt;/span&gt; In exchange, the Company agreed to pay
to Streeterville the greater of $&lt;span id="xdx_901_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20240430__20240430__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--StandstillAgreementMember_zaLtgSSMpdtb" title="Proceeds from issuance of sale of equity"&gt;4,000,000&lt;/span&gt; or fifty percent (&lt;span id="xdx_905_ecustom--PercentageForSaleOfEquity_pid_dp_uPure_c20240430__20240430__us-gaap--TypeOfArrangementAxis__custom--StandstillAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zLqZQ1GHkpVi" title="Percentage for sale of equity"&gt;50&lt;/span&gt;%) of the net proceeds the Company receives from the sale of any of its
common stock or preferred stock during the Standstill Period. Any payments made will be deemed payments under the notes. On May 6, 2024,
the Company paid $&lt;span id="xdx_908_eus-gaap--ProceedsFromRepaymentsOfDebt_c20240506__20240506__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--StandstillAgreementMember_ztDGEObRAl1k" title="Proceeds from payment of debt"&gt;4,588,897&lt;/span&gt; pursuant to the Agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;/span&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Underwriting
agreement and public offering&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
May 1, 2024, the Company entered into an underwriting agreement (the &#x201c;Underwriting Agreement&#x201d;) with Aegis Capital Corp. (the
&#x201c;Underwriter&#x201d;), in connection with a firm commitment underwritten public offering (the &#x201c;Offering&#x201d;) of &lt;span id="xdx_90C_ecustom--UnderwrittingDescription_c20240501__20240501__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember_zaWU7x1FiFj8" title="Underwritting description"&gt;(i) 554,705
units (the &#x201c;Common Units&#x201d;), each consisting of one share of common stock of the Company (&#x201c;common stock&#x201d;), a warrant
to purchase one share of common stock at an exercise price of $.085 per share or pursuant to an alternative cashless exercise option
(described below), which warrant will expire on the two-and-a-half year anniversary of the original issuance date (the &#x201c;Series
A Warrants&#x201d;) and a warrant to purchase one share of common stock at an exercise price of $0.85 per share, which warrant will expire
on the five-year anniversary of the original issuance date (the &#x201c;Series B Warrants&#x201d; and together with the Series A Warrants,
the &#x201c;Warrants&#x201d;); and (ii) 11,210,000 pre-funded units (the &#x201c;Pre-funded Units&#x201d; and together with the Common Units,
the &#x201c;Units&#x201d;), each consisting of one pre-funded warrant to purchase one share of common stock (the &#x201c;Pre-funded Warrants&#x201d;),
a Series A Warrant and a Series B Warrant. The purchase price of each Unit was $0.85, and the purchase price of each Pre-Funded Unit
was $0.849 (which is equal to the public offering price per Common Unit to be sold in the Offering minus $0.001). The Pre-Funded Warrants
are immediately exercisable and may be exercised at any time until all of the Pre-Funded Warrants are exercised in full.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
addition, the Company granted the Underwriter a 45-day option to purchase additional &lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240501__20240501__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zLMVmq3JrdJ1" title="Stock option granted"&gt;1,764,705&lt;/span&gt; shares of common stock and/or Pre-Funded
Warrants, representing up to &lt;span id="xdx_901_ecustom--PercentageForNumberOfCommonStockAndPrefundedWarrantsSoldInOffering_pid_dp_uPure_c20240501__20240501__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgq6YJjPIyv8" title="Percentage for number of common stock and pre-funded warrants sold in offering"&gt;15&lt;/span&gt;% of the number of common stock and Pre-Funded Warrants sold in the Offering, and/or additional &lt;span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20240501__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantMember_znzjJj0DmNG5" title="Warrants sold"&gt;1,764,705&lt;/span&gt;
Series A Warrants representing up to &lt;span id="xdx_901_ecustom--PercentageForWarrantsSoldInOffering_pid_dp_c20240501__20240501__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantMember_zlX9n7rkZIje" title="Percentage for warrants sold in offering"&gt;15&lt;/span&gt;% of the Series A Warrants sold in the Offering, and/or additional &lt;span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20240501__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--SeriesBWarrantMember_zxyAxP43chAk" title="Warrants sold"&gt;1,764,705&lt;/span&gt; Series B Warrants
representing up to &lt;span id="xdx_90E_ecustom--PercentageForWarrantsSoldInOffering_pid_dp_c20240501__20240501__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--SeriesBWarrantMember_zfbyz97iJXu1" title="Percentage for warrants sold in offering"&gt;15&lt;/span&gt;% of the Series B Warrants sold in the Offering solely to cover over-allotments, if any.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Offering closed on May 3, 2024. An aggregate of &lt;span id="xdx_90C_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240503__20240503__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember_zJeUwNwDN1I2" title="Number of shares sold"&gt;11,764,705&lt;/span&gt; Units (which includes &lt;span id="xdx_909_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240503__20240503__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zeoWaRQzFt0g" title="Number of shares sold"&gt;554,705&lt;/span&gt; shares of common stock) and &lt;span id="xdx_90E_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240503__20240503__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--PrefundedUnitsMember_zeCX8fsJGBWg" title="Number of shares sold"&gt;11,210,000&lt;/span&gt; Pre-Funded
Units (which includes &lt;span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240503__20240503__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--PrefundedWarrantMember_z7X9KBSyoiDh" title="SaleOfStockNumberOfSharesIssuedInTransaction"&gt;11,210,000&lt;/span&gt; Pre-Funded Warrants) were sold in the Offering. On May 3, 2024, the Underwriter partially exercised
its over-allotment option with respect to &lt;span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20240503__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--SeriesAWarrantMember_zsuelUhyGHad" title="Warrants sold"&gt;1,764,705&lt;/span&gt; Series A Warrants and &lt;span id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20240503__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--SeriesBWarrantMember_z4Ej3tPFdXlj" title="Warrants sold"&gt;1,764,705&lt;/span&gt; Series B Warrants. The aggregate gross proceeds to
the Company were approximately $&lt;span id="xdx_906_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20240503__20240503__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--PrefundedWarrantMember_zA7xHD7XZ0Li" title="Proceeds from common stock"&gt;10,035,000&lt;/span&gt;, before deducting underwriting discounts and other estimated expenses payable by the Company.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Under
the terms of the Underwriting Agreement, &lt;span id="xdx_909_ecustom--UnderwrittingDiscountDescription_c20240501__20240501__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember_zyf8ej359rih" title="Underwritting discount description"&gt;the Underwriter received an underwriting discount of 7.0% to the public offering price for the
Units. In addition, the Company agreed to (a) pay a non-accountable expense allowance to the Underwriter equal to 0.5% of the gross proceeds
received in this Offering and (b) to reimburse the Underwriter for certain out-of-pocket expenses, including, but not limited to, up
to $100,000 for reasonable legal fees and disbursements for the Underwriter&#x2019;s counsel.&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Right
of First Refusal&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Subject
to certain conditions, the Company has granted the Underwriter the right of first refusal with respect to certain transactions and for
the duration described below.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;If,
for the period beginning on the closing of the Offering and ending fifteen (15) months after the commencement of sales in the offering,
the Company or any of its subsidiaries (a) decides to finance or refinance any indebtedness, the Underwriter (or any affiliate designated
by the Underwriter) shall have the right to act as sole book-runner, sole manager, sole placement agent or sole agent with respect to
such financing or refinancing; or (b) decides to raise funds by means of a public offering (including at-the-market facility) or a private
placement or any other capital raising financing of equity, equity-linked or debt securities, the Underwriter (or any affiliate designated
by the Underwriter) shall have the right to act as sole book-running manager, sole underwriter or sole placement agent for such financing.
If the Underwriter or one of its affiliates decides to accept any such engagement, the agreement governing such engagement will contain,
among other things, provisions for customary fees and terms for transactions of similar size and nature, including indemnification, which
are appropriate to such a transaction.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Notwithstanding
the foregoing, the decision to accept the engagement shall be made by the Underwriter or one of its affiliates, by a written notice to
the Company, within ten (10) days of the receipt of the Company&#x2019;s notification of financing needs, including a detailed term sheet.
The Underwriter&#x2019;s determination of whether in any case to exercise its right of first refusal will be strictly limited to the terms
on such term sheet, and any waiver of such right of first refusal shall apply only to such specific terms. If the Underwriter waives
its right of first refusal, any deviation from such terms shall void the waiver and require the Company to seek a new waiver from the
right of first refusal.&lt;/span&gt;&lt;/p&gt;

</us-gaap:SubsequentEventsTextBlock>
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      contextRef="From2024-04-052024-04-05_us-gaap_SubsequentEventMember_custom_SeriesOnePreferredStockMember"
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      id="Fact002118"
      unitRef="Shares">120725</us-gaap:StockDividendsShares>
    <us-gaap:PreferredStockDividendRatePercentage
      contextRef="From2024-04-052024-04-05_us-gaap_SubsequentEventMember_custom_SeriesOnePreferredStockMember"
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      id="Fact002120"
      unitRef="Pure">0.10</us-gaap:PreferredStockDividendRatePercentage>
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      contextRef="AsOf2024-04-05_us-gaap_SubsequentEventMember_custom_SeriesOnePreferredStockMember"
      decimals="INF"
      id="Fact002122"
      unitRef="USDPShares">10.00</us-gaap:PreferredStockLiquidationPreference>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="From2024-04-082024-04-08_us-gaap_SubsequentEventMember"
      decimals="INF"
      id="Fact002124"
      unitRef="Shares">1946</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="From2024-04-082024-04-08_us-gaap_SubsequentEventMember"
      decimals="0"
      id="Fact002126"
      unitRef="USD">9000</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockRepurchasedDuringPeriodShares
      contextRef="From2024-04-082024-04-08_us-gaap_SubsequentEventMember_custom_SeriesOnePreferredStockMember"
      decimals="INF"
      id="Fact002128"
      unitRef="Shares">71951</us-gaap:StockRepurchasedDuringPeriodShares>
    <us-gaap:DebtInstrumentMaturityDateDescription
      contextRef="From2024-04-302024-04-30_us-gaap_SubsequentEventMember_custom_StandstillAgreementMember"
      id="Fact002130">Pursuant to the Agreement, Streeterville agreed not to seek to redeem any portion of its two outstanding notes with the Company, dated
September 20, 2021 and February 22, 2022, for a period of one year (the &#x201c;Standstill Period&#x201d;) and Streeterville further agreed
to extend the maturity dates on the notes to June 30, 2025 and February 22, 2026, respectively.</us-gaap:DebtInstrumentMaturityDateDescription>
    <us-gaap:ProceedsFromIssuanceOrSaleOfEquity
      contextRef="From2024-04-302024-04-30_us-gaap_SubsequentEventMember_custom_StandstillAgreementMember"
      decimals="0"
      id="Fact002132"
      unitRef="USD">4000000</us-gaap:ProceedsFromIssuanceOrSaleOfEquity>
    <CETX:PercentageForSaleOfEquity
      contextRef="From2024-04-302024-04-30_us-gaap_SubsequentEventMember_custom_StandstillAgreementMember"
      decimals="INF"
      id="Fact002134"
      unitRef="Pure">0.50</CETX:PercentageForSaleOfEquity>
    <us-gaap:ProceedsFromRepaymentsOfDebt
      contextRef="From2024-05-062024-05-06_us-gaap_SubsequentEventMember_custom_StandstillAgreementMember"
      decimals="0"
      id="Fact002136"
      unitRef="USD">4588897</us-gaap:ProceedsFromRepaymentsOfDebt>
    <CETX:UnderwrittingDescription
      contextRef="From2024-05-012024-05-01_us-gaap_SubsequentEventMember_us-gaap_IPOMember_custom_UnderwritingAgreementMember"
      id="Fact002138">(i) 554,705
units (the &#x201c;Common Units&#x201d;), each consisting of one share of common stock of the Company (&#x201c;common stock&#x201d;), a warrant
to purchase one share of common stock at an exercise price of $.085 per share or pursuant to an alternative cashless exercise option
(described below), which warrant will expire on the two-and-a-half year anniversary of the original issuance date (the &#x201c;Series
A Warrants&#x201d;) and a warrant to purchase one share of common stock at an exercise price of $0.85 per share, which warrant will expire
on the five-year anniversary of the original issuance date (the &#x201c;Series B Warrants&#x201d; and together with the Series A Warrants,
the &#x201c;Warrants&#x201d;); and (ii) 11,210,000 pre-funded units (the &#x201c;Pre-funded Units&#x201d; and together with the Common Units,
the &#x201c;Units&#x201d;), each consisting of one pre-funded warrant to purchase one share of common stock (the &#x201c;Pre-funded Warrants&#x201d;),
a Series A Warrant and a Series B Warrant. The purchase price of each Unit was $0.85, and the purchase price of each Pre-Funded Unit
was $0.849 (which is equal to the public offering price per Common Unit to be sold in the Offering minus $0.001). The Pre-Funded Warrants
are immediately exercisable and may be exercised at any time until all of the Pre-Funded Warrants are exercised in full.</CETX:UnderwrittingDescription>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
      contextRef="From2024-05-012024-05-01_us-gaap_SubsequentEventMember_us-gaap_OverAllotmentOptionMember_custom_UnderwritingAgreementMember_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact002140"
      unitRef="Shares">1764705</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <CETX:PercentageForNumberOfCommonStockAndPrefundedWarrantsSoldInOffering
      contextRef="From2024-05-012024-05-01_us-gaap_SubsequentEventMember_us-gaap_OverAllotmentOptionMember_custom_UnderwritingAgreementMember_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact002142"
      unitRef="Pure">0.15</CETX:PercentageForNumberOfCommonStockAndPrefundedWarrantsSoldInOffering>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2024-05-01_us-gaap_SubsequentEventMember_us-gaap_OverAllotmentOptionMember_custom_UnderwritingAgreementMember_custom_SeriesAWarrantMember"
      decimals="INF"
      id="Fact002144"
      unitRef="Shares">1764705</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <CETX:PercentageForWarrantsSoldInOffering
      contextRef="From2024-05-012024-05-01_us-gaap_SubsequentEventMember_us-gaap_OverAllotmentOptionMember_custom_UnderwritingAgreementMember_custom_SeriesAWarrantMember"
      decimals="INF"
      id="Fact002146"
      unitRef="Pure">0.15</CETX:PercentageForWarrantsSoldInOffering>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2024-05-01_us-gaap_SubsequentEventMember_us-gaap_OverAllotmentOptionMember_custom_UnderwritingAgreementMember_custom_SeriesBWarrantMember"
      decimals="INF"
      id="Fact002148"
      unitRef="Shares">1764705</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <CETX:PercentageForWarrantsSoldInOffering
      contextRef="From2024-05-012024-05-01_us-gaap_SubsequentEventMember_us-gaap_OverAllotmentOptionMember_custom_UnderwritingAgreementMember_custom_SeriesBWarrantMember"
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      id="Fact002150"
      unitRef="Pure">0.15</CETX:PercentageForWarrantsSoldInOffering>
    <us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction
      contextRef="From2024-05-032024-05-03_us-gaap_SubsequentEventMember_us-gaap_IPOMember_custom_UnderwritingAgreementMember"
      decimals="INF"
      id="Fact002152"
      unitRef="Shares">11764705</us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction>
    <us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction
      contextRef="From2024-05-032024-05-03_us-gaap_SubsequentEventMember_us-gaap_IPOMember_custom_UnderwritingAgreementMember_us-gaap_CommonStockMember"
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      id="Fact002154"
      unitRef="Shares">554705</us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction>
    <us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction
      contextRef="From2024-05-032024-05-03_us-gaap_SubsequentEventMember_us-gaap_IPOMember_custom_UnderwritingAgreementMember_custom_PrefundedUnitsMember"
      decimals="INF"
      id="Fact002156"
      unitRef="Shares">11210000</us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2024-05-032024-05-03_us-gaap_SubsequentEventMember_us-gaap_IPOMember_custom_UnderwritingAgreementMember_custom_PrefundedWarrantMember"
      decimals="INF"
      id="Fact002158"
      unitRef="Shares">11210000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2024-05-03_us-gaap_SubsequentEventMember_us-gaap_OverAllotmentOptionMember_custom_UnderwritingAgreementMember_custom_SeriesAWarrantMember"
      decimals="INF"
      id="Fact002160"
      unitRef="Shares">1764705</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="AsOf2024-05-03_us-gaap_SubsequentEventMember_us-gaap_OverAllotmentOptionMember_custom_UnderwritingAgreementMember_custom_SeriesBWarrantMember"
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      id="Fact002162"
      unitRef="Shares">1764705</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ProceedsFromIssuanceOrSaleOfEquity
      contextRef="From2024-05-032024-05-03_us-gaap_SubsequentEventMember_us-gaap_OverAllotmentOptionMember_custom_UnderwritingAgreementMember_custom_PrefundedWarrantMember"
      decimals="0"
      id="Fact002164"
      unitRef="USD">10035000</us-gaap:ProceedsFromIssuanceOrSaleOfEquity>
    <CETX:UnderwrittingDiscountDescription
      contextRef="From2024-05-012024-05-01_us-gaap_SubsequentEventMember_us-gaap_OverAllotmentOptionMember_custom_UnderwritingAgreementMember"
      id="Fact002166">the Underwriter received an underwriting discount of 7.0% to the public offering price for the
Units. In addition, the Company agreed to (a) pay a non-accountable expense allowance to the Underwriter equal to 0.5% of the gross proceeds
received in this Offering and (b) to reimburse the Underwriter for certain out-of-pocket expenses, including, but not limited to, up
to $100,000 for reasonable legal fees and disbursements for the Underwriter&#x2019;s counsel.</CETX:UnderwrittingDiscountDescription>
</xbrl>
