BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2023

Accounting Policies [Abstract]

SCHEDULE OF REVENUE BY MAJOR CUSTOMERS

In the six months ended March 31, 2023 and 2022, revenue was primarily derived from major customers disclosed below.

Six months ended March 31, 2023:

Customer Name	Sales Amount		% of Total Revenue			Accounts Receivable Amount		% of Total Accounts Receivable
Customer CL	$	273,885		14	%	$	214,791		51	%
Customer CN		383,248		20	%		15,573		4	%

Six months ended March 31, 2022:

Customer Name	Sales Amount		% of Total Revenue			Accounts Receivable Amount		% of Total Accounts Receivable
Customer WP	$	520,208		30	%	$	190,978		30	%
Customer CU		252,137		15	%		189,768		29	%

SCHEDULE OF OTHER INFORMATION RELATED TO OPERATING LEASE

ROU Asset – October 1, 2022	$	642,624
ROU Asset added during the period		-
Amortization during the period		(123,505	)
ROU Asset – March 31, 2023	$	519,119
Lease Liability – October 1, 2022	$	656,111
Lease Liability added during the period		-
Amortization during the period		(136,330	)
Lease Liability – March 31, 2023	$	519,781
Lease Liability – Short-Term	$	377,005
Lease Liability – Long-Term		142,776
Lease Liability – Total	$	519,781

SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASES

Amounts due within twelve months of March 31,

2024	$	392,186
2025		166,582
Total Minimum Lease Payments		558,768
Less Effect of Discounting		(38,987	)
Present Value of Future Minimum Lease Payments		519,781
Less Current Portion of Operating Lease Liabilities		377,005
Long-Term Operating Lease Liabilities	$	142,776

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS FOR FINANCE LEASES

2023	$	33,113
2024		11,037
Total Minimum Lease Payments		44,150
Amount representing interest		(7,626	)
Present Value of Minimum Lease Payments		36,524
Current Portion of Finance Lease Obligations		29,665
Finance Lease Obligations, Less Current Portion	$	6,859

SCHEDULE OF CASH AND NON-CASH ACTIVITIES OF LEASES

Cash and non-cash activities associated with the leases for the six months ended March 31, 2023 are as follows:

Operating cash outflows from operating leases:	$	160,271
Operating cash outflows from finance lease:	$	2,033
Financing cash outflows from finance lease:	$	17,616

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS OF SUBLEASE

2024	$	128,881
2025		32,459
Total	$	161,340

SCHEDULE OF LOAN PAYMENTS

The remaining loan payments for each of the twelve months ended March 31:

	Ford Motor Credit
2024	$	8,746
2025		7
Grand Total	$	8,753

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets at March 31, 2023 and September 30, 2022, were as follows:

	March 31, 2023		September 30, 2022
Prepaid expenses and other current assets	$	301,380	$	547,773

SCHEDULE OF INVENTORY

	March 31, 2023		September 30, 2022
Raw materials	$	1,134,311	$	887,632
Finished goods		95,592		60,363
Total	$	1,229,903	$	947,995