Note 15 - Income Taxes (Tables)

12 Months Ended

Sep. 30, 2023

Notes Tables

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

	Year Ended September 30,
	2023		2022
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,
	2023			2022
Federal statutory income tax rate		21.0	%		21.0	%
State income taxes, net of federal benefit		1.4			0.4
Permanent differences		(1.5	)		(17.1	)
Contingent derivative expense		0.2			2.5
Change in valuation allowance		(21.1	)		(6.8	)
Provision for income taxes		0.0	%		0.0	%

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

	Year Ended September 30,
	2023			2022
Deferred tax assets:
Net operating loss carryforwards	$	14,784,000		$	12,909,000
ROU - Liability		824,000			1,087,000
Capital loss carryforward		702,000			702,000
Allowance for doubtful accounts		9,000			8,000
Stock compensation		521,000			833,000
Intangibles		105,000			-
Investments		180,000			452,000
Accrued expenses		87,000			214,000
Fixed Assets		45,000			40,000
Inventory reserve		28,000			35,000
Capitalized expenses		43,000			48,000
Charitable contributions		39,000			45,000
Total deferred tax assets		17,367,000			16,373,000
Deferred tax liabilities:
Prepaid Expenses		(107,000	)		(257,000	)
ROU - Assets		(750,000	)		(1,002,000	)
Intangibles		-			(3,426,000	)
Total deferred tax liabilities		(857,000	)		(4,685,000	)
Net deferred tax assets		16,510,000			11,688,000
Valuation allowance		(16,510,000	)		(11,688,000	)
Net deferred tax liability	$	-		$	-