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SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) | Sep. 30, 2025 | Sep. 30, 2024
--- | --- | ---
Deferred Tax Assets: |  |
Net operating Loss carryforwards | $ 22,289,821 | $ 21,908,977
Inventory and other reserves | 365,475 | 1,363,737
Allowance for bad debt | 32,212 | 32,919
CECL Allowance | 43,877 |
Interest Expense Limitation | 4,473,727 | 4,751,442
Accruals | 507,663 | 439,996
Deferred Revenue | 127,838 |
Capitalized R&D | 1,086,108 | 852,417
Warranty reserve | 58,946 | 27,287
Lease Liability | 120,739 |
Other | 29,087 | 15,270
Total gross deferred taxes | 29,135,493 | 29,392,044
Valuation allowance | (28,220,042) | (28,127,540)
Net deferred tax assets | 915,451 | 1,264,504
Deferred Tax Liabilities: |  |
Deferred revenue |  | (296,090)
Prepaid expenses | (39,705) |
Goodwill amortization | (138,395) | (132,685)
Depreciation | (17,751) | (10,020)
Right of use assets | (114,738) |
Other | (604,862) | (825,710)
Total deferred tax liabilities | (915,451) | (1,264,505)
Total deferred tax assets (liabilities) |  |

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