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Note 15 - Income Taxes (Tables)

12 Months Ended

Sep. 30, 2024

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		Year Ended September 30,
		2024				2023
Current
Federal		$	-			$	-
State			-				-
Total current			-				-
Deferred
Federal			-				-
State			-				-
Total deferred			-				-
Total provision		$	-			$	-

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		Year Ended September 30,
		2024				2023
Federal statutory income tax rate			21.0	%			21.0	%
State income taxes, net of federal benefit			2.1				1.4
Permanent differences			11.9				(1.5	)
Contingent derivative expense			0.5				0.2
Change in value of convertible debt			(2.5	)			0.0
Change in valuation allowance			(33.0	)			(21.1	)
Provision for income taxes			0.0	%			0.0	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		Year Ended September 30,
		2024				2023
Deferred tax assets:
Net operating loss carryforwards		$	15,478,000			$	14,784,000
ROU - Liability			22,000				824,000
Capital loss carryforward			702,000				702,000
Allowance for doubtful accounts			77,000				9,000
Stock compensation			481,000				521,000
Intangibles			176,000				105,000
Investments			573,000				180,000
Accrued expenses			101,000				87,000
Fixed Assets			57,000				45,000
Inventory reserve			0				28,000
Capitalized expenses			146,000				43,000
Charitable contributions			13,000				39,000
Total deferred tax assets			17,826,000				17,367,000
Deferred tax liabilities:
Prepaid Expenses			(76,000	)			(107,000	)
ROU - Assets			(19,000	)			(750,000	)
Intangibles			-				-
Total deferred tax liabilities			(95,000	)			(857,000	)
Net deferred tax assets			17,731,000				16,510,000
Valuation allowance			(17,731,000	)			(16,510,000	)
Net deferred tax liability		$	-			$	-

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

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