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Table of Contents

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

 

FORM 10-K

 

     ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended September 30, 2022

 

     TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ___________ to_____________.

 

Commission File Number: 001-34780

 


FORWARD INDUSTRIES, INC.

(Exact name of registrant as specified in its charter)

 

New York 13-1950672
(State or other jurisdiction of (I.R.S. Employer Identification No.)
incorporation or organization)  

 

700 Veterans Memorial Highway, Suite 100, Hauppauge, NY 11788
(Address of principal executive offices, including zip code)

(631) 547-3041
(Registrant’s telephone number, including area code)

 
Securities registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered
Common Stock, par value $0.01 FORD

The Nasdaq Stock Market LLC

(The Nasdaq Capital Market)

 

Securities registered pursuant to Section 12(g) of the Act: None

 

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. ☐    Yes    ☒  No

 

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. ☐     Yes    ☒  No

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. ☒  Yes    ☐  No

 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rue 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). ☒  Yes    ☐  No

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer”, “accelerated filer”, “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act).

 

☐   Large accelerated filer

 

☒  Non-accelerated filer

 

   Emerging growth company

☐  Accelerated filer

 

  Smaller reporting company

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.   ☐

 

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.   ☐

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).    ☐  Yes   ☒   No

 

As of March 31, 2022, the aggregate market value of the registrant’s common stock held by non-affiliates of the registrant was approximately $12,000,000 based on the closing price as reported on the Nasdaq Stock Market.

 

There were 10,061,185 shares of the registrant’s common stock outstanding as of December 9, 2022.

 

Documents Incorporated by Reference

 

Portions of the registrant's Proxy Statement for the 2023 Annual Meeting of Shareholders are incorporated herein by reference in Part III of this Annual Report on Form 10-K to the extent stated herein. Such Proxy Statement will be filed with the Securities and Exchange Commission within 120 days of the registrant's fiscal year ended September 30, 2022.

 

 

 

   

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

 

  Page
No.
  PART I  
     
Item 1. Business 1
Item 1A. Risk Factors 7
Item 1B. Unresolved Staff Comments 17
Item 2. Properties 17
Item 3. Legal Proceedings 17
Item 4. Mine Safety Disclosures 17
     
  PART II  
     
Item 5. Market for Registrant's Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities 18
Item 6. Reserved 18
Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations 18
Item 7A. Quantitative and Qualitative Disclosures About Market Risk 26
Item 8. Financial Statements and Supplementary Data 26
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 26
Item 9A. Controls and Procedures 26
Item 9B. Other Information 27
Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 27
     
  PART III  
     
Item 10. Directors, Executive Officers and Corporate Governance 28
Item 11. Executive Compensation 28
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Shareholder Matters 28
Item 13. Certain Relationships and Related Transactions and Director Independence 28
Item 14. Principal Accountant Fees and Services 28
     
  PART IV  
     
Item 15. Exhibits and Financial Statement Schedules 29
  Signatures 30

 

 

 

 2 

 

 

PART I

 

ITEM 1.        BUSINESS

 

General

 

Forward Industries, Inc. (“Forward”, “we”, “our” or the “Company”), through its wholly-owned subsidiaries, Forward Industries (IN), Inc. (“Forward US”), Forward Industries (Switzerland) GmbH (“Forward Switzerland”), Forward Industries UK Limited (“Forward UK”), Intelligent Product Solutions, Inc. (“IPS”), and Kablooe, Inc. (“Kablooe”), is a global design, manufacturing, sourcing and distribution group serving top tier medical and technology customers worldwide. As a result of the continued expansion of our design development capabilities through our wholly-owned subsidiaries, IPS and Kablooe, we are able to introduce proprietary products to the market from concepts brought to us from a number of different sources, both inside and outside the Company.

 

The principal customer market in our original equipment manufacturer (“OEM”) distribution business has been OEMs or the contract manufacturing firms of these OEM customers, that either package our products as accessories “in box” together with their branded product offerings or sell them through their retail distribution channels. Our OEM products include carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable electronic and non-electronic products such as sporting and recreational products, bar code scanners, GPS location devices, tablets and firearms. Our OEM customers are located in various regions worldwide.

 

Our retail distribution business, which we began in 2019, sources and sells smart-enabled furniture, hot tubs and a variety of other products through various online retailer websites to customers predominantly located in the U.S. The rollout of many of these products was delayed by COVID-19 as discussed below. As we expanded our retail distribution network, we have been able to sell a variety of products through retailers such as Best Buy, Wayfair, Walmart, Costco, and Amazon. The manufacturer representative model allows us to engage and support a large sales team and cover a larger territory with a variable cost model as these representatives work on commission only.

 

We do not manufacture any of our OEM or retail distribution products and source substantially all these products from independent suppliers in China through Forward Industries Asia-Pacific Corporation, a British Virgin Islands corporation (“Forward China”). Forward China is owned by our Chairman and Chief Executive Officer.

 

Our design business provides a full spectrum of hardware and software product design and engineering services to customers predominantly located in the U.S. Our expertise in various disciplines enables us to serve a wide variety of industries and provide clients with a single source solution for concepts, industrial design, mechanical engineering, embedded software and systems architecture, mobile and enterprise application software, and optical engineering.

 

The outbreak of the COVID-19 virus had a significant impact on our business. In Fiscal 2020, the business shutdowns resulting from the pandemic disrupted our supply chain and the manufacture and shipment of our OEM products and delayed the rollout of our retail products. Demand for our design and development services was reduced or delayed because of the pandemic as certain customers reduced discretionary spending. In Fiscal 2021, the economy began to open across the world, and consumer demand grew much faster than manufacturers could satisfy, leading to extensive shipping delays, a global shipping container shortage and higher ocean freight costs. This continued to reduce the availability of many of our products and increased their cost of importation. The increase in consumer demand continued in Fiscal 2022, which dramatically increased demand for ocean freight, particularly from the Asia-Pacific region. Labor shortages at U.S. ports and in ground transportation services caused container ships to spend a significant amount of time waiting to be unloaded and to arrive at our warehouses, which caused an increase in the demand for and cost of ground transportation. These factors resulted in further cost increases and delayed consumer availability for many of our products. The impact of inflation in Fiscal 2022 caused an increase in the cost of acquiring and retaining employees in our design business.

 

The effects of COVID-19 may further impact our business in ways we cannot predict, and such impacts could be significant. The current economic conditions may continue to negatively impact our results of operations, cash flows and financial position in future periods as well as that of our customers, including their ability to pay for our products and services and to choose to allocate their budgets to new or existing projects which may or may not require our products and services. The long-term financial impact on our business cannot be reasonably estimated at this time. As a result, the effects of COVID-19 may not be fully reflected in our financial results until future periods.

 

 

 

 1 

 

 

Until the effects of the pandemic have fully receded, we expect business conditions to remain challenging.  In response to these challenges, we will continue to focus on those factors that we can control: closely managing and controlling our expenses and inventory levels; aligning our design and development schedules with demand in a proactive manner to minimize our cash operating costs; pursuing further improvements in the productivity and effectiveness of our development, selling and administrative activities and, where appropriate, taking advantage of opportunities to enhance our business growth and strategy.

 

Corporate History

 

Forward was incorporated in 1961 as a manufacturer and distributer of advertising specialty and promotional products. In 1989, we acquired Forward US, a manufacturer of soft-sided carrying cases. The carrying case business became our predominant business, and in September 1997, we sold the assets relating to the production of advertising specialty and promotional products, ceasing to operate in that segment.

 

In May 2001, we formed Forward Switzerland to facilitate distribution of aftermarket products under our licenses for cell phone cases with a major North American multinational and to further develop our OEM European business presence. After the expiration of the last of these licenses in March 2009, staff at Forward Switzerland was significantly reduced and in recent years has primarily served our OEM customers in Europe.

 

In January 2018, Forward acquired IPS, an engineering design company, and in August 2020, Forward acquired the assets of Kablooe Design, a medical and consumer design and development company. We believe that the design and engineering service capabilities of Kablooe will complement the IPS business and further diversify the industries and customers with which we do business.

 

Customers

 

Our OEM distribution customers are located in all geographic regions worldwide. Our retail distribution customers are predominantly located in the U.S.

 

Our design business provides product development services for Fortune 500 companies, established mid-level companies, and start-ups. The wide range of industries served includes industrial electronics, medical and dental equipment, food/beverage, certain luxury brands, and oil/gas. Our design customers are located primarily in the U.S.

 

Products

 

Our products include carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable electronic and non-electronic products (such as sporting and recreational products, bar code scanners, GPS location devices, tablets, and firearms). Our products also include smart-enabled furniture, hot tubs and a variety of other products sold through our retail distribution network. We do not manufacture any of our products and we source substantially all our products from independent suppliers in China through Forward China, a related party (see Note 13 to the consolidated financial statements).

 

Diabetic Products

 

We sell carrying cases for blood glucose diagnostic kits directly to OEM customers, or their contract manufacturers. These electronic monitoring kits are made for use by diabetics. The diabetic products customer (or its contract manufacturer) packages our carry cases “in box” as a custom accessory for the customer’s blood glucose testing and monitoring kits, or to a much lesser extent, sells them through their retail distribution channels. These kits typically include a small, electronic blood glucose monitor, testing strips, lancets for drawing a drop of blood and our carrying case, customized with the manufacturer’s logo and designed to fit and secure the glucose monitor, testing strips, and lancets in separate straps, pouches, and holders. As the kits and technology change, our carrying case designs change to accommodate the changes in size, shape and layout of the electronic monitoring device, strips and lancet.

  

 

 

 2 

 

 

Other Products

 

We also sell carrying and protective solutions to customers for a diverse array of other portable electronic and other products, including sporting and recreational products, bar code scanners, GPS location devices, tablets, and firearms, on a made-to-order basis that are customized to fit the products sold by our customers. Our selling prices for these products vary across a broad range, depending on the size and nature of the product for which we design and sell the carry solution.

 

Retail Products

 

In Fiscal 2020, as a result of the build out and growth of our retail distribution network, we began selling smart-enabled products, such as speakers and lamps that provide lighting and sound with Bluetooth® connectivity. In Fiscal 2021, we began expanding our retail product offerings to include additional smart-enabled furniture, such as desks and side tables, as well as hot tubs and various other products that are sold through retailer websites.

 

Our design business provides a complete range of design, engineering and development services with respect to a diverse array of consumer and industrial electronics products. These include but are not limited to medical products, smart displays, beverage vending, enterprise and mobile software applications, lighting, security and detections systems, cameras, wearables and vehicle controls. Solutions in these and other areas are designed and developed in-house, beginning at product concept, extending through design, engineering and prototype, and final design for manufacturing and computer-aided design files.

 

Product Development

 

In the OEM division, we typically receive requests to submit product designs in connection with a customer’s introduction and rollout to market of a new product. We collaborate with clients to determine functionality, size and other basic specifications and requirements for products. Our design and production resources develop more detailed product specifications and design options for our customers’ evaluation. We provide documentation of each phase to the client and gain approval of a working prototype. Working with our suppliers and the customer, samples are modified and refined. Once approved for commercial introduction and order by our customer, we work with our suppliers to ensure conformity of commercial production to the definitive product samples and specifications. Manufacture and delivery of products in production quantities are coordinated with the customer’s manufacturing and shipment schedules so that our products are available to be packaged with the customer’s additional product components prior to shipment and sale, or to make the product available to the customer for direct sale through its retail distribution channels.   

 

In the retail division, we work with various retailers to understand their product requirements and specifications and consumer demand and utilize our sourcing resources to obtain products that meet these needs. Additionally, we have a portfolio of retail products that we share with retailers to gauge the level of consumer interest. We receive design and marketing services for some retail products from The Justwise Group Ltd., a company owned by Terence Wise, our Chairman, Chief Executive Officer and largest shareholder.

 

Services

 

Services offered in our design business vary from full development utilizing a wide range of in-house design and engineering functions, to targeted design and engineering support for clients with in-house development teams. Our in-house capabilities include the following:

 

  · Electrical Engineering
  · Mechanical Engineering
  · Software Engineering
  · Industrial Design
  · User Experience/User Interface (UX/UI) Design and Development
  · Optical Engineering
  · Program Management
  · IoT System Architecture
  · Marketing
  ·

IT Support

 

 

 3 

 

 

Distribution

 

Channels of Distribution

 

We primarily ship our OEM distribution products directly to our customers (or their contract manufacturers), who package our accessory products “in box” with their branded products. Some of our customers also purchase certain of our products and offer them for sale as stand-alone accessories to complement their product offerings.

 

We primarily ship our retail distribution products directly to end customers from distribution centers located in the U.S. and Canada. We may also ship certain retail products directly to some larger retailers. We continue to evaluate our strategy for the retail distribution business in an effort to increase profitability and match our product offerings with consumer demand.

 

Distribution Hubs for Customers

 

We have arrangements with certain customers’ distribution hubs. These arrangements obligate us to supply our products to our customers’ distribution hubs where their products are manufactured, kitted, and/or warehoused pending sale, and where our products are packaged “in box” with the distribution customers’ products. The product quantities we are required to supply to each distribution hub are based on the distribution customer’s purchase orders and forecasts. We do not recognize revenue for product shipped to a customer’s hub until we have been notified by our customer that our product has been used by the distribution hub. Hub arrangements have had the general effect of providing financing for our customers’ inventory purchases by extending the time between our placement of orders to our suppliers and the time that we are able to recognize revenue. The corollary effect is an increase in our inventory levels.

 

Third-Party and Consignment Warehouses

 

We also have arrangements with third-party warehouses and consignment warehouses of major retailers in the U.S. and Canada to store, manage and ship our retail products. We do not recognize revenue for retail products shipped to any of these warehouses until the product has been shipped to the end customer and our performance obligation is complete.

 

Product Supply

 

Manufacturing

 

The manufacture of custom carrying cases and other carry and protective solutions generally consists of die cutting fabrics and heat sealing, gluing, sewing, and affixing logos to the cut-outs by means of silk screening, hot-stamping, embroidering or embossing. The principal materials used in the manufacture of our products are vinyl, nylon, leather, metal and plastic parts (for clips, buckles, loops, hinges and other hardware), foam padding and cardboard, all of which are obtained from suppliers based on our specifications.

  

The manufacture of smart furniture consists of laser cutting, punching, welding and powder coating the various parts and finished product, including lamination, board cutting and drilling for certain products. The main materials used include particle board, engineered wood composite, tempered glass and metal. The manufacture of certain other retail products includes mold creation and assembly and uses various plastics and light components.

 

We do not believe that any of the component materials or parts used in the manufacture of our products are supply constrained. We believe that there are adequate available alternative sources of supply for all of the materials used to manufacture, package, and ship our products.

 

Dependence on Sourcing Agent

 

We have a Buying Agency and Supply Agreement (the “Supply Agreement”) with Forward China. The Supply Agreement provides that Forward China acts as our exclusive buying agent for the products we sell. Forward China also arranges for sourcing, manufacture and exportation of such products. We purchase products at Forward China’s cost and pay them a monthly service fee calculated at $100,000 plus 4% of “Adjusted Gross Profit”, which is defined as the selling price less the cost from Forward China. The Supply Agreement has been extended to October 22, 2023. Terence Wise, our Chairman, Chief Executive Officer and largest shareholder, is the owner of Forward China. See “Item 1A. – Risk Factors” regarding our dependence on Forward China.

 

 

 

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Suppliers

 

We procure substantially all our OEM and retail distribution products from independent suppliers in China through Forward China. Depending on the product, we may require several different suppliers to furnish component parts or pieces. We place orders for particular products and do not have minimum supply requirement agreements to guarantee a supply of finished product, nor have we made purchase commitments to purchase minimum amounts. However, from time to time, we may order certain OEM products in advance of receiving a customer purchase order, or in quantities in excess of those forecasted to us by our customer, for which they are contractually obligated to us, in order to meet our customers’ anticipated delivery demands.

 

There are very few suppliers required for the design segment of the business as it is a service-based business. We do, however, purchase supplies and equipment to develop prototypes or “mock-ups” for design and development projects. Design business suppliers are predominantly based in the United States.

 

Quality Assurance

 

Forward’s quality assurance manager oversees the process to ensure that our distribution products manufactured in China meet our quality assurance standards. The quality assurance manager independently verifies and supervises the inspection of products provided by independent contractors in China. In July 2015, Forward China received its ISO 9001:2008 quality certification, which was renewed and is valid until July 2024.

 

Our design business follows general industry standard practices for review and corrective actions related to its design services. There are no independent quality assurance standards in place for its design and engineering work. Customer specifications and scope of services are laid out in the project contracts and we work closely with the customer to identify and correct any quality issues that arise.

 

Competition

 

Distribution Business

 

Our OEM and retail distribution businesses are highly competitive in terms of product pricing, design, delivery terms, and customer service. In the production of our distribution products, we compete with numerous U.S. and foreign producers and distributors. Some of our competitors are substantially larger than we are and have greater financial and other resources. We believe that we sustain our competitive position through maintenance of an effective product design capability, rapid response time to customer requests for proposals and product shipment, reliable product delivery and product quality, and competitive pricing. We believe that our ability to compete based on product quality assurance considerations is enhanced by Forward China’s local presence, quality control, shipment capabilities and expertise in sourcing.

  

Design Business

 

The depth and breadth of services offered and industries served by our design segment are unique. Our management team is aware that there are very few competitive firms that have the full set of capabilities that our design segment has under one roof. There are, however, numerous design and engineering companies that compete with us in specific industries and/or with specific targeted skills or have competitive advantages.

 

Human Capital/Employees

 

As of November 30, 2022, we had approximately 100 employees, substantially all of whom work full-time, none of which are covered by a collective bargaining agreement. We hire consultants on an as-needed basis.

 

Human capital management is critical to our ongoing business success, which requires investing in our people. Our aim is to create a highly engaged and motivated workforce where employees are inspired by leadership, engaged in purpose-driven, meaningful work and have opportunities for growth and development. We are committed to creating and maintaining a work environment in which employees are treated with respect and dignity. We value our diverse employees and provide career and professional development opportunities that foster the success of our company.

 

 

 

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An effective approach to human capital management requires that we invest in talent, development, culture and employee engagement. We aim to create an environment where our employees are encouraged to make positive contributions and fulfill their potential. We emphasize our core values of innovation, encouragement, motivation, and curiosity with our employees to instill our culture and create an environment of growth and positivity.

 

Our Compensation Committee is also actively involved in reviewing and approving executive compensation, and succession plans so that we have leadership in place with the requisite skills and experience to deliver results the right way. We offer fair, competitive compensation and benefits that support our employees’ overall wellbeing. In addition to health benefits, we contribute to employees’ 401(k) plans and offer student tuition reimbursement (if certain requirements are met).

 

Impact of COVID-19

 

The health and well-being of our employees is of utmost importance to us. Starting in March 2020, the majority of our employees transitioned to a remote workforce. Since that time, our employees have demonstrated resilience, wisdom, commitment, and compassion in working with our customers. As conditions improved, employees in the U.S. were encouraged to return to their offices. We encourage all employees to follow Centers for Disease Control and Prevention and local guidelines and recommendations.

 

Regulation and Environmental Protection

 

Our retail and OEM distribution businesses are subject to various regulations in various jurisdictions, including the U.S. and member states of the European Union, that restrict the use or importation of products manufactured with compounds deemed to be hazardous. We work with our suppliers to ensure compliance with such regulations. In addition, from time to time, one or more customers may require testing of our products to ensure compliance with applicable consumer safety rules and regulations or the customer’s safety or packaging protocols. Because we do not manufacture the products that we sell and distribute, compliance with federal, state and local laws and regulations pertaining to the discharge of materials into the environment, or otherwise relating to the protection of the environment, has not had, and is not anticipated to have, any direct material effect upon our capital expenditures, earnings, or competitive position. However, compliance with such laws and regulations on the part of our suppliers may result in increased costs of supply to us, particularly if domestic environmental regulations in China become more prevalent.

 

We have not been engaged in any environmental litigation or incurred any material costs related to compliance with environmental or other regulations. From time to time, we incur chemical and/or safety laboratory testing expenses in order to address customer requests regarding our product materials or method of manufacture, or regarding their packaging methods and standards.

 

There are no specific regulatory or environmental requirements imposed upon the design segment of our business. As a paid service provider, customers are assisted in securing regulatory certifications including UL (Underwriters Laboratories – a U.S. based safety certification organization), FCC (Federal Communications Commission – U.S. governmental certification department for electronic goods), CE (Conformité Européenne – a European certification for health, safety and environmental protection standards) and others depending on needs, product types and locations of customers’ product markets.

 

Available Information

 

Our corporate website is www.forwardindustries.com. On our website under “Investors” "SEC Filings", we make available access to our Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K, Proxy Statements on Schedule 14A and amendments to those materials filed or furnished pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (the “Exchange Act”), free of charge. The contents of the website are not incorporated into this report.

  

 

 

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ITEM 1A.     RISK FACTORS

 

Investing in our common stock involves a high degree of risk. You should carefully consider the following risk factors before deciding whether to purchase or sell stock in the Company. Additional risks and uncertainties not presently known to us, or that we currently deem immaterial, may also impair our business operations or our financial condition. If any of the events discussed below occur, our business, consolidated financial condition, results of operations or prospects could be materially and adversely affected. In such case, the value and marketability of the common stock could decline.

 

Risks Relating to Our Business, Liquidity and Operations

 

The COVID-19 pandemic and measures intended to prevent its spread have had, and may continue to have, a material and adverse effect on our business and results of operations. 

 

Global health concerns relating to the COVID-19 pandemic and related government actions taken to reduce the spread of the virus have weighed on the macroeconomic environment, and the pandemic has significantly increased economic uncertainty and reduced economic activity in the past. Small businesses, which represent a large portion of our design customers, were impacted particularly hard. The pandemic resulted in government authorities and businesses implementing numerous measures to try to contain the virus, such as travel bans and restrictions, quarantines, shelter in place or total lockdown orders, school closures, and business limitations and shutdowns. Such measures contributed significantly to increased unemployment and negatively impacted consumer and business spending. Business shutdowns disrupted our supply chain and the manufacture or shipment of our products and delayed the rollout of our retail distribution products. While many of the foregoing developments have largely subsided since the pandemic’s peak, there can be no assurances that a subsequent wave will not occur in the future or that a new, potentially more contagious or dangerous variant will not arise.

 

Various regions throughout China have been subject to government mandated Covid lockdowns.  While these lockdowns have not had a material impact on our ability to source product, there is no assurance that future actions will not affect our supply chain.  The timing and extent of these lockdowns, as well as the potential impact on our business, are largely unknown and difficult to predict.  Disruption of our key suppliers could have a material impact on our ability to source product and the related cost of these products.

 

Even after the COVID-19 pandemic has completely subsided, we may experience material and adverse impacts to our business as a result of the virus’s global economic impact, including the availability of credit, bankruptcies or insolvencies of customers, and recession or economic downturn. For example, in the U.S. and other countries, stimulus packages, rising inflation and demand and other developments during and in the wake of the pandemic have created an inflationary market environment, and in response the Federal Reserve and foreign entities have imposed significant interest rate increases which have resulted in the increased likelihood of a recession in the short-term.

 

Any of the issues discussed above could have a material adverse effect on our business if this continues for an extended period of time. If we incur significant declines in customer orders, increased aging of accounts receivable or other negative consequences due to COVID-19, the extent of which remains highly uncertain, it will have a material adverse effect on our business, financial condition and results of operations.

 

During Fiscal 2022, we generated an operating loss and negative cash flow from operations. We cannot assure you that we will regain profitability in the future.

 

In Fiscal 2022, we generated an operating loss of approximately $1,240,000. We can provide no assurance that we will not continue to experience operating losses. In addition to our $1,300,000 commercial line of credit (the “Line of Credit”), none of which has been utilized as of the date of this report, Forward China holds a $1,400,000 note which is due December 31, 2024. Forward China, which is owned by our Chief Executive Officer and Chairman of the Board, has previously agreed to extend this note numerous times to assist the Company with its liquidity. We cannot provide you with any assurance that Forward China will continue to grant us extensions on this note. If we cannot generate sufficient revenues to operate profitably, we may be forced to cease, limit or suspend operations, or we may be required to raise capital or incur additional debt to maintain or grow our operations. There is no assurance that we will be able to raise such capital and if so on terms that are not onerous and dilutive to the Company and its shareholders. While we believe that our existing cash resources are sufficient to support our growth strategy, there can be no assurances that our growth strategy will be successful or that we will earn a return on these investments.

 

 

 

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Our OEM distribution business remains highly concentrated in our diabetic products line. If our diabetic products line were to suffer the loss of a principal customer or a material decline in revenues from any such large customer, our business would be materially and adversely affected.

 

Revenues from diabetic products accounted for 85% of our OEM distribution revenues in Fiscal 2022, and OEM distribution revenue accounted for approximately 43% of our overall revenue in Fiscal 2022. As a result, our financial condition and results of operations are subject to higher risk from the loss of a major diabetic products customer or changes in their business practices. For example, in 2018 a new diabetes monitoring product was brought to the market which does not use a carrying case. If our customers use new solutions in their diabetes product lines that do not use carrying cases, our business would be materially and adversely affected.

 

The loss of any of, or a material reduction in orders from, our largest customers would materially and adversely affect our results of operations and financial condition.

 

Each of our distribution and design businesses can at times be concentrated with certain larger customers. Our largest design customer accounted for 10.6% of our consolidated net revenue in Fiscal 2022. Further, two distribution customers accounted for 23.0% of our consolidated net revenue in Fiscal 2022 and three distribution customers represented 36.8% of our consolidated net revenue in Fiscal 2021. Although our customer concentration changes from year to year, and we continue our efforts to diversify our business, we cannot provide any assurance that we will be successful. The loss of any of these customers would have a material adverse effect on our financial condition, liquidity and results of operations.

 

If any one or more of our OEM distribution customers elect to reduce or discontinue inclusion of cases “in box”, our results of operations and financial condition would be materially and adversely affected.

 

The predominant percentage of our OEM distribution revenues is derived from sales of case accessories to our OEM customers who package our cases “in box” with their electronics. During recent years, there have been numerous federal legislative and administrative actions that have affected government programs, including adjustments that have reduced or increased payments to healthcare providers and patients. Any measures to restrict healthcare spending could result in decreased sales of our products. If one or more of our distribution customers reduce or discontinue the practice of including carry case accessories “in box” or if our customers experience reduced demand for their products as a result of political changes, we may incur a significant decline in our revenues and our results of operations and financial condition would be materially and adversely affected.

 

Rising threats of international tariffs, including tariffs applied to goods between the U.S. and China, may materially and adversely affect our business.

 

Rising threats of international tariffs, including tariffs applied to goods traded between the U.S. and China, could materially and adversely affect our business and results of operations. Since the beginning of 2018, there has been increasing rhetoric, in some cases coupled with legislative or executive action, from several U.S. and foreign leaders regarding the possibility of instituting tariffs on the foreign imports of certain materials and products. More specifically, throughout 2020 and 2019, the U.S. and China imposed tariffs or announced proposed tariffs to be applied in the future to certain of each other’s exports. As of the date of this report, the Company had not been directly affected by any tariffs previously implemented by former President Trump on the medical technology industry which remain in place pending the Biden Administration’s continued review of the tariffs. However, we do not know if the Biden administration will implement any new tariffs or alter current tariffs. If any such tariffs or any restrictions are imposed on products that we import for our customers, we would be required to raise our prices, which may result in the loss of customers and harm our business. Additionally, some of our non-diabetic distribution customers and customers in the design and development business have been affected by these tariffs, specifically those who manufacture electronic products. This may cause these customers to reduce the amount of discretionary spending they use on outsource product design and engineering services supplied by our design segment.

 

Changes in political conditions in China and changes in the state of China-U.S. relations, including any tensions relating to potential military conflict between China and Taiwan, are difficult to predict and could adversely affect the operations or financial condition of the Company. In addition, because of our involvement in the Chinese market, any deterioration in political or trade relations might cause a public perception in the U.S. or elsewhere that might cause our business to become less attractive. Such an impact could adversely affect our revenues and cash flows. In an effort to reduce the impact of this potential disruption, we continue to explore low-cost opportunities from non-China manufacturers. We can provide no assurance that we will obtain alternate sources or that our mitigation efforts will prevent any such disruptions.

  

 

 

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We continue to encounter pressure from our largest customers to maintain or even decrease prices, or to provide lower priced solutions, and expect such pressure to persist. The effects of such price constraints on our business may be exacerbated by inflationary pressures that affect our costs of supply and labor.

 

During Fiscal 2022, we continued to experience significant pricing pressure from many customers, including some of our largest customers, to reduce the prices we charge them. When we are unable to extract comparable concessions from our suppliers on prices they charge us, our product sales margins erode. The recent inflationary environment in the U.S. and globally has caused production costs to increase in Fiscal 2022. Similarly, due to continued trends of high demand and low supply in the labor market which have persisted despite Federal Reserve interest rate increases, the cost of labor has risen in both our design and distribution businesses. These developments have a material adverse impact on our margins and our ability to achieve or maintain profitability. In addition, competitors may reduce their average selling prices faster than we are able to reduce costs, which can also accelerate the rate of decline of our selling prices.

 

In addition to margin compression from customers in general, we are encountering increased costs from our Chinese suppliers who are reacting to inflationary increases in materials and labor costs incurred by them. In addition, prices that our Chinese vendors charge to us may reflect appreciation of the Chinese currency against the U.S. dollar, which can be passed through to us in the form of higher U.S. dollar prices. This in turn will tend to reduce gross profit if we are unable to raise our prices. Any decrease in demand for our products or services, coupled with pressure from the market and our customers to decrease our prices, would have a material adverse effect on our business, financial condition, and results of operations.

 

Increasingly, our OEM distribution customers are requesting that we enter into supply agreements with them that have restrictive terms and conditions. These agreements typically include provisions that increase our financial exposure, which could result in significant costs to us.

 

Increasingly, our OEM distribution customers are requesting that we enter into supply agreements with them. These agreements typically do not include volume commitments but do include provisions that generally serve to increase our exposure for product liability and limited sales returns, which could result in higher costs to us as a result of such claims. In addition, these agreements typically contain provisions that seek to limit our operational and pricing flexibility and extend payment terms, which could materially adversely affect our cash flow, business, financial condition, and results of operations.

 

Our distribution business depends on a single exclusive buying agent who, in turn, depends on a limited number of key suppliers.

 

Our Chairman, Chief Executive Officer and largest shareholder is the owner of Forward China, our exclusive sourcing agent in the Asia Pacific region. We have entered into a Buying Agency and Supply Agreement with Forward China whereby Forward China will act as the Company’s exclusive agent to arrange for sourcing, manufacturing and exporting the Company’s distribution products. Historically, Forward China has relied on a limited number of suppliers to supply the component parts and pieces necessary for the production of our carry and protective solutions products. As a result, our ability to effectively push back against rising material costs may diminish, although historically Forward China has absorbed these costs. In addition, any inability to obtain supplies from a single or limited number of suppliers may result in difficulty obtaining the supplies necessary for our business and may restrict our ability to produce our carry and protective solutions products. Where practical, we intend to establish alternative sources through Forward China to mitigate the risk that the failure of any single supplier will adversely affect our business. Nevertheless, either a prolonged inability to obtain certain components or the failure of one of our suppliers to do so could impair our ability to ship products and generate revenues, which could adversely affect our operating results and damage our customer relationships.

 

In addition, we depend significantly on Forward China as our exclusive buying agent for substantially all of our component parts. As a result, we have limited visibility as to our supplier base, making it difficult to forecast future events and to plan our operations. In addition, if Forward China fails to satisfactorily perform its obligations, including payment obligations, to our suppliers or its duties to us as our exclusive buying agent as a result of financial or other difficulties or for any other reason, or if our relationship with Forward China was to suffer or we are unable to extend our agreement with Forward China which expires in October 2023, we could suffer irreparable harm resulting in substantial damage to the distribution business.

 

 

 

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Our business has benefited from customers deciding to outsource their carry and protective solutions assembly needs, as well as product development and design functions, to us. If our customers choose to provide these services in-house or select other providers, our business could suffer.

 

Our future revenue growth partially depends on new outsourcing opportunities from our current and prospective customers. Current and prospective customers continuously evaluate our performance against other providers. They also evaluate the potential benefits of developing, designing, manufacturing and transporting their products themselves. To the extent that outsourcing opportunities are not available either due to these customers deciding to develop, design, produce or transport these products themselves or to use other providers, our financial results and future growth could be materially adversely affected.

  

If we are unable to provide our customers with high-quality products and services or if we are unable to deliver our products and/or services to our customers in a timely manner, our business, financial condition, and results of operations may be materially adversely affected.

 

In order to maintain our existing customer base and obtain business from new customers, we must demonstrate our ability to develop, design and produce products and services at the level of quality, responsiveness, timeliness, and cost that our customers require. If our products or services are provided at what customers believe are of a substandard quality, if they are not delivered on time, if we are not responsive to our customers’ demands or cannot meet their needs, our reputation as a reliable supplier of high-quality products and a sophisticated product designer and developer would likely be damaged. If we are unable to meet anticipated product and service standards imposed by contractual arrangements, customer expectations, industry practices, regulatory requirements and competitive forces, we may be unable to obtain new or keep our existing customers, and this would have a material adverse effect on our business, financial condition, and results of operations.

 

If our design teams fail to complete a project in a timely manner, miss a required performance standard, or otherwise fail to adequately perform on a project, then we may incur a loss on that project.

 

Our design engagements often involve large-scale, complex projects. The quality of our performance on such projects depends in large part upon our ability to manage the relationship with our clients and our ability to effectively manage the project and deploy appropriate resources, including third-party contractors and our own personnel, in a timely manner. We may commit to a client that we will complete a project by a scheduled date and/or at a fixed fee. We may also commit that a project, when completed, will achieve specified performance standards. If the project is not completed by the scheduled date or fails to meet required performance standards, we may incur significant additional costs or be held responsible for the costs incurred by the client to rectify damages due to late completion or failure to achieve the required performance standards. The uncertainty of the timing of a project can present difficulties in planning the amount of personnel needed for the project. If the project is delayed or canceled, we may bear the cost of an underutilized workforce that was dedicated to fulfilling the project. In addition, performance of projects can be affected by a number of factors beyond our control, including unavoidable delays from government inaction, inability to obtain financing, weather conditions, unavailability of vendor materials, changes in the project scope of services requested by our clients, industrial accidents, environmental hazards, and labor disruptions. Furthermore, our entrance into fixed price arrangements mean that if the costs of supplies, labor and other resources rise due to shortages, heightened demand, inflation or other factors, our margin for a given project will decline. To the extent these events occur, the total costs of the project could exceed our estimates, and we could experience reduced profits or, in some cases, incur a loss on a project, which may reduce or eliminate our overall profitability on that project or in general. Further, any defects or errors, or failures to meet our clients’ expectations, could result in claims for damages against us. Failure to meet performance standards or complete performance on a timely basis could also adversely affect our reputation.

 

 

 

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Our results of operations could suffer if we are not able to maintain adequate utilization of our workforce.

 

The cost of providing our design services, including the extent to which we utilize our workforce, affects our profitability. The rate at which we utilize our workforce is affected by a number of factors, including:

 

  · our ability to transition employees from completed projects to new assignments and to hire and assimilate new employees;
  · our ability to forecast demand for our services and thereby maintain an appropriate headcount in each of our operating units;
  · our ability to engage employees in assignments during natural disasters or pandemics;
  · our ability to manage attrition;
  · our need to devote time and resources to training, business development, professional development, and other non-chargeable activities; and
  · our ability to match the skill sets of our employees to the needs of the marketplace.

 

If we over-utilize our workforce, our employees may become disengaged, which could impact employee attrition. If we under-utilize our workforce, our profit margin and profitability could suffer.

  

Employee or agent misconduct, or our failure to comply with anti-bribery and other laws or regulations, could harm our reputation, reduce our revenue and profits, and subject us to criminal and civil enforcement actions.

 

Misconduct, fraud, non-compliance with applicable laws and regulations, or other improper activities by one of our employees or agents could have a significant negative impact on our business and reputation. Such misconduct could include the failure to comply with various procurement regulations, regulations regarding the protection of confidential information, regulations prohibiting bribery and other foreign corrupt practices, regulations regarding the pricing of labor and other costs in contracts, regulations on lobbying or similar activities, regulations pertaining to the internal controls over financial reporting, environmental laws, and any other applicable laws or regulations. For example, the Foreign Corrupt Practices Act, or FCPA, and similar anti-bribery laws in other jurisdictions generally prohibit companies and their intermediaries from making improper payments to non-U.S. officials for the purpose of obtaining or retaining business. Our policies mandate compliance with these regulations and laws, and we take precautions to prevent and detect misconduct. However, since our internal controls are subject to inherent limitations, including human error, it is possible that these controls could be intentionally circumvented or become inadequate because of changed conditions. As a result, we cannot assure that our controls will protect us from reckless or criminal acts committed by our employees or agents. Our failure to comply with applicable laws or regulations or acts of misconduct could subject us to fines and penalties and suspension or debarment from contracting, any or all of which could harm our reputation, reduce our revenue and profits, and subject us to criminal and civil enforcement actions.

 

If we fail to maintain an effective system of internal controls over financial reporting, we may not be able to accurately report our financial results. As a result, current and potential stockholders could lose confidence in our financial reporting, which could harm our business and the trading price of our stock.

 

Effective internal controls over financial reporting are necessary for us to provide reliable financial reports. If we cannot maintain effective controls and reliable financial reports, our business and operating results could be harmed. We continue to work on improvements to our internal controls over financial reporting. Any failure to implement and maintain internal controls over our financial reporting or difficulties encountered in the implementation of improvements in our controls, could cause us to fail to meet our reporting obligations. Any failure to improve our internal controls over financial reporting or to address identified weaknesses in the future, if they were to occur, could also cause investors to lose confidence in our reported financial information, which could have a negative impact on the trading price of our stock.

 

 

 

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Our results of operations are subject to the risks of fluctuations in the values of foreign currencies relative to the U.S. dollar.

 

Our results of operations are expressed in U.S. dollars. When the U.S. dollar appreciates or depreciates in value against a currency in which all or a significant portion of revenues or other accounts receivable are denominated, such as the Euro, our results of operations can be adversely affected or benefited, respectively. The degree of impact is proportional to the amount of foreign currency expense or revenue, as the case may be, and the fluctuations in exchange rates over the period in which the effect is measured on our financial statements. In addition, such currency fluctuations may affect the comparability of our results of operations between financial periods.

 

Future revenues are difficult to predict and are likely to show significant variability as a consequence of customer concentration and operating in multiple segments.

 

Because our revenues can at times be concentrated in a few large customers, and because the volumes of these customers’ order flows to us can fluctuate markedly in a short period of time, our quarterly revenues, and consequently our results of operations, may be highly variable and subject to significant changes over a relatively short period of time. Our largest OEM distribution customers may keep consumer products with which our carry solutions are packaged “in-box” in active promotion for many months, or for a very short period of time, depending on various factors, including sales trends for the product, product development cycles, new product introductions, and our customers' competitors' product offerings. As demand for the consumer product relating to the in-box program matures and decreases, we may be forced to accept significant price and/or volume reductions in customer orders for our carry solutions, which will adversely affect revenues. Additionally, our large design and development customers may have their budgets limited from many factors including economic declines (resulting from a pandemic or any other reason) causing discretionary budgets to decline or may from-time-to-time choose to do their development work in-house. Further, in our design and development business customers may decline to use us for future work after a project is completed, which may be due to lack of continued need for our services after their product has been developed, produced and marketed or because they are dissatisfied with our pricing or performance. All of these factors tend to lead to a high degree of variability in our quarterly revenue levels. Significant, rapid shifts in our operating results may occur if and when one or more of these customers increases or decreases the size(s) of, or eliminates, their orders or engagement from us by amounts that are material to our business.

  

Our gross margins, and therefore our potential profitability, vary considerably by customer and by product and service offering, and if the revenue contribution from one or more customers or products or project changes materially, relative to total revenues, our gross profit percentage may fluctuate.

 

Our gross profit margins on the products and services we sell can vary widely depending on the product or project type, customer, and contract or order size. Because of the broad variability in price ranges and product and project types, we anticipate that gross margins, and accordingly their impact on operating income or loss, may fluctuate depending on the relative revenue contribution from each customer or product. Similarly, because we offer a wide range of products and services which often vary with each customer and project, we face challenges in maintaining and enhancing operational efficiencies. For example, because of the range of products and services we offer and our general lack of specializations within our fields relative to some of our competitors, we may not enjoy the advantages offered by more focused or streamlined operations, such as economies of scale or improved production capabilities from our labor, facilities, and procedures with the passage of time. If our gross margins decrease, our results of operations will be adversely affected.

 

Product manufacture is often outsourced by our distribution customers to contract manufacturing firms in China and in these cases, it is the contract manufacturer to which we must look for payment.

 

Contract manufacturing firms are performing manufacturing, assembly, and product packaging functions, including the bundling of our product accessories with the OEM distribution customer's product. As a consequence of this business practice, we often sell our carry solutions products directly to the contract manufacturing firm. This is particularly significant in the case of diabetic product sales to certain customers. In these cases, we invoice the contract manufacturing firm and not the OEM distribution customer. Therefore, it is the contract manufacturing firm to which we must look for payment in such cases and not our OEM distribution customer. If we fail to receive payment from the contract manufacturer, our ability to be paid for products already delivered would be limited. In such event, our results of operations and cash flows will be adversely affected.

 

 

 

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Our dependence on foreign manufacturers creates quality control and other risks to our business. From time to time, we may experience certain quality control, on-time delivery, cost, or other issues that may jeopardize customer relationships.

 

Our reliance on foreign suppliers, manufacturers and other contractors involves significant risks, including risk of product quality issues and reduced control over quality assurance, manufacturing yields and costs, pricing, timely delivery schedules, the potential lack of adequate manufacturing capacity and availability of product, the lack of capital and potential misappropriation of our designs. In any such event, our reputation and our business will be harmed.

 

Our shipments of products may become subject to delays or cancellation due to work stoppages or slowdowns, piracy, damage to port facilities, and congestion due to inadequacy of port terminal equipment and other causes.

 

To the extent that there are disruptions or delays in loading container cargo in ports of origin or off-loading cargo at ports of destination as a result of labor disputes, work-rules related slowdowns, tariff or World Trade Organization-related disputes, piracy, physical damage to port terminal facilities or equipment caused by severe weather or terrorist incidents, congestion in port terminal facilities, inadequate equipment to load, dock and offload container vessels or energy-related tie-ups or otherwise, or for other reasons, product shipments to our customers will be delayed. For example, in March 2021, a container ship carrying some of our products ran aground in the Suez Canal and was immobilized for six days. Although this accident did not have a material adverse effect on our business, there is no assurance that, if it happened again, that it would not. In any such case, our customers may cancel or change the terms of its purchase order, resulting in a cancellation or delay of payments to us. A closure or partial closure of port facilities or other causes of delays in the loading, importation, offloading or movement of our products to the shipping destination agreed to with our customer could result in increased expenses, as we try to avoid such delays, delayed shipments or cancelled orders, or all of the above. Depending on the severity of such consequences, this may have an adverse effect on our financial condition and results of operations.

  

Issues with our products or services may lead to product liability, personal injury or property damage claims, recalls, withdrawals, replacements of products, or regulatory actions by governmental authorities that could divert resources, affect business operations, decrease sales, increase costs, and put us at a competitive disadvantage, any of which could have a significant adverse effect on our financial condition.

 

We may experience issues with products that we source or develop, or with the services we render, that may lead to product liability, personal injury or property damage claims, recalls, withdrawals, replacements of products, or regulatory actions by governmental authorities. Any of these activities could result in increased governmental scrutiny, harm to our reputation, reduced demand by consumers for products or services, decreased willingness by retailer customers to purchase our products or procure our services, absence or increased cost of insurance, or additional safety and testing requirements. Such results could divert development and management resources, adversely affect our business operations, decrease sales, increase legal fees and other costs, and put us at a competitive disadvantage compared to other companies not affected by similar issues with products and services, any of which could have a significant adverse effect on our financial condition and results of operations. Although the Company carries product liability insurance and works with its customers to satisfy product quality concerns (the cost of such efforts are typically covered by our sourcing agent, Forward China) we can provide no assurance that customers will not seek damages beyond what we warranty or beyond our insurance coverage. Although we have not had significant claims for damages or losses from the products we distribute in our distribution business or assist in the development, design or production of in our design business, any uninsured claim, if successful and of significant magnitude, could have a material adverse effect on our business, prospects, results of operations or financial condition.

 

The product distribution and design businesses are highly competitive and do not pose significant barriers to entry.

 

There are many competitors in the sale of carry solutions products to our customers including OEMs, and competition is intense. Since little or no significant proprietary technology is involved in the design, production or distribution of the types of products we sell, others may enter the business with relative ease and compete against us. Such competition may result in the diminution of our market share or the loss of one or more major customers, thereby adversely affecting our net revenues, results of operations, and financial condition. Further, with respect to our design business, while management believes there are a limited number of customers offering the broad range of design and development services we do, there are numerous design and engineering companies that compete with us in specific industries and/or with specific targeted skills or competitive advantages, and some prospective customers might prefer a competitor that focuses in a specialty area in which they operate or target over an offering such as ours that is not limited to any specific industry or product type.

 

 

 

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Many of our competitors are larger, better capitalized and more diversified than we are and may be better able to withstand a downturn in the general economy or in the product areas in which we specialize. Potential customers may prefer the pricing terms offered by competitors. These competitors may also have less sales concentration than we do and be better able to withstand the loss of a key customer or diminution in its orders. If we are not effectively able to compete, our results of operations will be adversely affected.

 

If we fail to retain our key personnel, we may not be able to achieve our anticipated level of growth and our business could suffer.

 

Our future depends, in part, on our ability to attract and retain key sales personnel and the continued contribution of our executive officers including Terence Wise, our Chief Executive Officer, who would be difficult to replace. Our design and development business is highly labor intensive and, therefore, our ability to attract and retain professional and technical staff is an important factor in our future success. The market for qualified engineers is competitive and, from time to time, it may be difficult to attract and retain qualified individuals with the required expertise within the timeframe demanded by our clients. The loss of the services of any of our key personnel and the process to replace any key personnel would involve significant time and expense and may significantly delay or prevent the achievement of our business objectives.

 

If a third party asserts that we are infringing on its intellectual property, whether successful or not, it could subject us to costly and time-consuming litigation or require us to obtain expensive licenses, and our business may be adversely affected.

 

Third party lawsuits alleging our infringement of patents, trade secrets or other intellectual property rights could cause us to do one or more of the following:

 

  · stop using technology that contains the allegedly infringing intellectual property;
  · incur significant legal expenses;
  · cause our management to divert substantial time to our defenses;
  · pay substantial damages to the party whose intellectual property rights we may be found to be infringing;
  · indemnify customers; or
  · attempt to obtain a license to the relevant intellectual property from third parties, which may not be available to us on reasonable terms or at all.

  

Third party lawsuits alleging our infringement of patents, trade secrets or other intellectual property rights could have a material adverse effect on our business, results of operations and financial condition. In addition to our products, potential adverse developments involving intellectual property described above may occur with respect to customers’ products incorporating our products or services that we render.

 

If we experience system interruptions, it may cause us to lose customers and may harm our business.

 

Our inability to maintain and improve our information technology systems and infrastructure may result in system interruptions. System interruptions and slow delivery times, unreliable service levels, prolonged or frequent service outages, or insufficient capacity may prevent us from efficiently providing services to our customers on our website, which could result in our losing customers and revenue.

 

We lease space for our data center for power, security, connectivity and other services. We also rely on third-party providers for bandwidth. We do not control these vendors and it would take significant time and effort to replace them. We have experienced, and may experience in the future, website disruptions, outages and other performance problems due to a variety of factors, including infrastructure changes, human or software errors and capacity constraints.

 

Our systems are vulnerable to damage or interruption from terrorist attacks, floods, fires, power loss, telecommunications failures, hurricanes, computer viruses, computer denial of service attacks or other attempts to harm our systems. Any such damage or interruption would adversely affect our results of operations.

 

 

 

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Because our networks and IT systems may be vulnerable to unauthorized persons hacking our systems, it could disrupt our operations and result in the theft of our proprietary information.

 

A party who is able to breach the security measures on our networks could misappropriate either our or our customers’ proprietary information, or cause interruptions or malfunctions in our operations. Hacking of companies’ infrastructure is a growing problem. Although we believe our systems and engineering team have the capability of protecting the Company from any such hacking, we can provide you with no such assurance. If we grow and obtain more visibility, we may be more vulnerable to hacking. We may be required to expend significant capital and other resources to protect against such threats or to alleviate problems caused by breaches in security, which could have a material adverse effect on our financial performance and operating results.

 

Our design business uses software that is highly technical, and undetected errors, if any, could adversely affect our business.

 

Our design business may use software that is highly technical and complex. Our software has contained, and may now or in the future contain, undetected errors, bugs, flaws, corrupted data or vulnerabilities. Some errors in our software code may only be discovered after the code has been released. Any errors, bugs, flaws or corrupted data could result in damage to our reputation, loss of users, or loss of revenue, any of which could adversely affect our business and financial results.

 

We maintain cash balances in our bank accounts that exceed the FDIC insurance limitation.

 

We maintain our cash assets at commercial banks in the U.S. in amounts in excess of the Federal Deposit Insurance Corporation insurance limit of $250,000 and in Europe in amounts that may exceed any applicable deposit insurance limits. In the event of a failure at a commercial bank where we maintain our deposits or uninsured losses on money market or other cash equivalents in which we maintain cash balances, we may incur a loss to the extent such loss exceeds the insurance limitation, which could have a material adverse effect upon our financial conditions and our results of operations.

  

Our Chairman and Chief Executive Officer is a significant shareholder, which makes it possible for him to have significant influence over the outcome of all matters submitted to our shareholders for approval and which influence may be alleged to conflict with our interests and the interests of our other shareholders.

 

Terence Wise, our Chairman and Chief Executive Officer, is a significant shareholder who beneficially owns approximately 18% of the outstanding shares of our common stock as of December 9, 2022. Mr. Wise has substantial influence over the outcome of all matters submitted to our shareholders for approval, including the election of our directors and other corporate actions. This influence may be alleged to conflict with our interests and the interests of our other shareholders. In addition, such influence by Mr. Wise could have the effect of discouraging potential business partners or create actual or perceived governance instabilities that could adversely affect the price of our common stock.

 

 

 

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Risks Related to Our Common Stock

 

Due to factors beyond our control, our stock price may be volatile.

 

Any of the following factors could affect the market price of our common stock:

 

  · Our failure to increase revenue in each succeeding quarter and achieve and thereafter maintain profitability;
  · Our failure to meet our revenue and earnings guidance or our failure to meet financial analysts’ performance expectations;
  · The loss of Forward China as our agent;
  · Cybersecurity breaches;
  · The loss of customers or our failure to attract more customers;
  · Creditworthiness and solvency of clients;
  · Loss of key employees;
  · The sale of a large amount of common stock by our shareholders;
  · Our announcement of a pending or completed acquisition or our failure to complete a proposed acquisition;
  · An adverse court ruling or regulatory action;
  · Changes in regulatory practices, including tariffs and taxes;
  · Changes in market valuations of similar companies;
  · Short selling activities;
  · Our announcement of any financing or a change in the direction of our business;
  · Announcements by us, or our competitors, of significant contracts, acquisitions, commercial relationships, joint ventures or capital commitments; or
  · Other forces outside of our control such as inflation, Federal Reserve interest rate increases and the recessionary environment it could bring, geopolitical turmoil such as the recent Ukraine war, and other developments that could adversely impact the U.S. and global economies and erode investor sentiment.

 

In the past, following periods of volatility in the market price of a company’s securities, securities class action litigation has often been instituted. A securities class action suit against us could result in substantial costs and divert our management’s time and attention, which would otherwise be used to benefit our business.

  

Failure to meet the continued listing requirements of Nasdaq, could result in delisting of our common stock, which in its turn would negatively affect the price of our common stock and limit investors’ ability to trade in our common stock.

 

Our common stock trades on Nasdaq. Nasdaq rules impose certain continued listing requirements, including the minimum $1 bid price, corporate governance standards and number of public stockholders. At December 9, 2022, our closing price was $1.25. If we fail to meet these continued listing requirements, Nasdaq may take steps to delist our common stock. If our common stock is delisted from The Nasdaq Capital Market, we could face significant material adverse consequences, including:

 

·a limited availability of market quotations for our common stock;
·reduced liquidity with respect to our common stock;
·a determination that our shares of common stock are a “penny stock” which will require broker-dealers trading in our common stock to adhere to more stringent rules, possibly resulting in a reduced level of trading activity in the secondary trading market for our common stock;
·a limited amount of news and analyst coverage for our company; and
 ·a limited ability to issue additional securities or obtain additional financing in the future.

 

 

 

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If we become subject to a regulatory investigation, it could cause us to incur substantial costs or require us to change our business practices in a manner materially adverse to our business.

 

From time to time, we may receive inquiries from regulators regarding our compliance with laws and other matters. In 2019, we incurred significant expenses responding to an SEC investigation into potential insider trading by certain insiders of the Company. Although that investigation has concluded, responding to, or defending other such actions would cause us to continue to incur substantial expenses and divert our management’s attention.

 

Violation of existing or future regulatory orders or consent decrees could subject us to substantial monetary fines and other penalties that could negatively affect our financial condition and results of operations. In addition, it is possible that future orders issued by, or enforcement actions initiated by, regulatory authorities could cause us to incur substantial costs or require us to change our business practices in a manner materially adverse to our business.

 

We do not expect to pay dividends in the future, which means that investors may not be able to realize the value of their shares except through a sale.

 

We do not anticipate that we will declare or pay a cash dividend. We expect to retain future earnings, if any, for our business and do not anticipate paying dividends on common stock at any time in the foreseeable future. Because we do not anticipate paying dividends in the future, the only opportunity for our shareholders to realize the creation of value in our common stock will likely be through a sale of those shares.

 

ITEM 1B.     UNRESOLVED STAFF COMMENTS

 

Not Applicable.

 

ITEM 2.        PROPERTIES

 

We lease all properties where our business is operated. We believe that these properties are adequate for the purposes for which they are used. All leases are with unaffiliated third parties. We believe that the loss of any lease would not have a material adverse effect on our operations, as we believe that we could identify and lease comparable facilities upon approximately equivalent terms. The following properties which are material to the Company’s business are described below:

  

We lease 14,000 square feet in Hauppauge, New York for our executive offices and IPS, which we rent under a lease agreement scheduled to expire in 2027. The lease has annual escalations and rent payments were approximately $30,000 per month during Fiscal 2022.

 

We lease 11,000 square feet in Coon Rapids, Minnesota for Kablooe, which we rent under a lease agreement scheduled to expire in June 2026. The lease has annual escalations and rent payments were approximately $10,000 per month during Fiscal 2022.

  

ITEM 3.        LEGAL PROCEEDINGS

 

From time to time, the Company may become a party to legal actions or proceedings in the ordinary course of its business. As of September 30, 2022, there were no such actions or proceedings, either individually or in the aggregate, that, if decided adversely to the Company’s interests, the Company believes would be material to its business.

 

ITEM 4.        MINE SAFETY DISCLOSURES.

 

Not Applicable.

 

 

 

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PART II

 

ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED SHAREHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

 

Market for Common Stock

 

The principal market for our common stock is Nasdaq. Our common stock is traded under the symbol “FORD”.

 

On December 9, 2022, the closing price for our common stock was $1.25.

 

Holders of Common Stock

 

At November 30, 2022, there were approximately 70 holders of record of our common stock. Because many of our shares of common stock are held by brokers and other institutions on behalf of stockholders, we are unable to estimate the total number of stockholders represented by these record holders.

 

Dividends

 

We have not paid any cash dividends on our common stock since 1987 and do not plan to pay cash dividends in the foreseeable future. The payment of dividends in the future, if any, will depend upon our results of operations, as well as our short-term and long-term cash availability, net working capital, working capital needs, and other factors, as determined by our Board of Directors. Currently, except as may be provided by applicable laws, there are no contractual or other restrictions on our ability to pay dividends if we were to decide to declare and pay them.

 

Recent Sales of Unregistered Securities

 

None.

 

ITEM 6.        RESERVED

 

Not applicable.

 

ITEM 7.        MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 

The following discussion and analysis should be read in conjunction with our consolidated financial statements and related notes appearing elsewhere in this report on Form 10-K. The following discussion and analysis compares our results of operations for the year ended September 30, 2022 (“Fiscal 2022”) with those for the year ended September 30, 2021 (“Fiscal 2021”). All dollar amounts and percentages presented herein have been rounded to approximate values. In addition to historical information, this discussion and analysis contains forward-looking statements that involve risks, uncertainties, and assumptions. Our actual results may differ materially from those anticipated in these forward-looking statements as a result of certain factors, including but not limited to those set forth under “Risk Factors.”

 

Cautionary statement regarding Forward-Looking Statements

 

This report includes “forward-looking statements”, as such term is used within the meaning of the Private Securities Litigation Reform Act of 1995. These statements include, among other things, statements regarding our liquidity, plans on repaying outstanding debt obligations, expectations regarding the effect of the pandemic and inflation on our business, as well as other statements regarding our future operations, financial condition and prospects, and business strategies. Forward-looking statements generally can be identified by words such as "anticipates," "believes," "estimates," "expects," "intends," "plans," "predicts," "projects," "will be," "will continue," "will likely result," and similar expressions. These forward-looking statements are based on current expectations and assumptions that are subject to risks and uncertainties, which could cause our actual results to differ materially and adversely from those reflected in the forward-looking statements. Factors that could cause or contribute to such differences include, but are not limited to, those discussed in this Annual Report on Form 10-K, and in particular, the risks discussed under the caption "Risk Factors" in Item 1A of this report and those discussed in other documents we file with the SEC. We undertake no obligation to revise or publicly release the results of any revision to these forward-looking statements, except as required by law. Given these risks and uncertainties, readers are cautioned not to place undue reliance on such forward-looking statements.

 

 

 

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Business Overview

 

Forward Industries, Inc. is a global design, manufacturing, sourcing and distribution group serving top tier medical and technology customers worldwide. As a result of the continued expansion of our design development capabilities through our wholly-owned subsidiaries, IPS and Kablooe, the Company is now able to introduce proprietary products to the market from concepts brought to it from a number of different sources, both inside and outside the Company.

 

Our design division provides hardware and software product design and engineering services to customers predominantly located in the U.S. Our OEM distribution division sources and sells carrying cases and other accessories for medical monitoring and diagnostic kits as well as a variety of other portable electronic and non-electronic devices to OEMs, or their contract manufacturers worldwide, that either package our products as accessories “in box” together with their branded product offerings or sell them through their retail distribution channels. Our retail distribution division sources and sells smart-enabled furniture, hot tubs and various other products through various online retailer websites to customers predominantly located in the U.S.

 

The effects of the COVID-19 pandemic continue to impact the retail and OEM distribution segments of our business. The increase in global consumer demand, coupled with the global shipping container shortage, dramatically increased demand for both ocean freight and ground transportation. These factors led to a significant increase in freight costs, particularly from the Asia-Pacific region and most notably in Fiscal 2022. Labor shortages at U.S. ports and in ground transportation services caused container ships to spend a significant amount of time waiting for goods to be unloaded and to arrive at our warehouses. These factors caused an increase in the demand for and cost of ground transportation and delayed consumer availability for many of our products in Fiscal 2022. The timing and extent of these COVID-19 related transportation disruptions are still largely unknown but are expected to continue into Fiscal 2023.

 

The effects of the pandemic had a lesser impact on the design segment of our business. Rising inflation caused an increase in the cost of acquiring and retaining our employees, particularly in the second half of Fiscal 2022. The timing and extent of future inflation is difficult to predict, but we expect these rising costs to continue into Fiscal 2023.

 

The effects of COVID-19 may further impact our business in ways we cannot predict, and such impacts could be significant. The current economic conditions may continue to negatively impact our results of operations, cash flows and financial position in future periods as well as that of our customers, including their ability to pay for our products and services and to choose to allocate their budgets to new or existing projects which may or may not require our products and services. The long-term financial impact on our business cannot be reasonably estimated at this time. As a result, the effects of COVID-19 may not be fully reflected in our financial results until future periods.

 

Until the effects of the pandemic have fully receded, we expect business conditions to remain challenging.  In response to these challenges, we will continue to focus on those factors that we can control: closely managing and controlling our expenses and inventory levels; aligning our design and development schedules with demand in a proactive manner to minimize our cash operating costs; pursuing further improvements in the productivity and effectiveness of our development, selling and administrative activities and, where appropriate, taking advantage of opportunities to enhance our business growth and strategy.

 

Additionally, see Part I, Item 1A “Risk Factors” for a description of the material risks we currently face in connection with COVID-19.

 

Variability of Revenues and Results of Operations

 

A significant portion of our revenue is concentrated with several large customers, some of which are the same and some of which change over time. Orders from some of these customers can be highly variable, with short lead times, which can cause our quarterly revenues, and consequently our results of operations, to vary over a relatively short period of time.

 

 

 

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Critical Accounting Policies and Estimates

 

We have identified the accounting policies and significant estimation processes below as critical to our business operations and the understanding of our results of operations. The discussion below is not intended to be comprehensive. In many cases, the accounting treatment of a particular transaction is specifically dictated by U.S. GAAP, with no need for management’s judgment. In other cases, management is required to exercise judgment in the application of accounting principles with respect to particular transactions. The impact and any associated risks related to these policies on our business operations are discussed throughout this “Management’s Discussion and Analysis of Financial Condition and Results of Operations” where such policies affect reported and expected financial results. For a detailed discussion of the applications of these and other accounting policies, see “Item 8. Financial Statements and Supplementary Data” in this report. The preparation of our consolidated financial statements requires us to make estimates and assumptions that are believed to be reasonable under the circumstances. There can be no assurance that actual results will not differ from those estimates and such differences could be significant.

 

Revenue Recognition

 

OEM Distribution Segment

 

The OEM distribution segment recognizes revenue when finished goods are shipped to its customers (in general, these conditions occur at either point of shipment or point of destination, depending on the terms of sale and transfer of control); (ii) there are no other deliverables or performance obligations; and (iii) there are no further obligations to the customer after the title of the goods has transferred. If the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability, which is classified as a component of deferred income in the accompanying consolidated balance sheets.

 

Retail Distribution Segment

 

The retail distribution segment sells products primarily through online websites operated by authorized third-party retailers. Revenue is recognized when control, as defined in Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers”, of the related goods is transferred to the retailer, which generally occurs upon shipment to the end customer. Other than product delivery, the retail distribution segment does not typically have other deliverables or performance obligations associated with its products. Revenue is measured as the amount of consideration expected to be received in exchange for the products provided, net of allowances taken by retailers for product returns and any taxes collected from customers that will be remitted to governmental authorities. When the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability, which is classified as a component of deferred income in the accompanying consolidated balance sheets.

 

Design Segment

 

The design segment applies the “cost to cost” and “right to invoice” methods of revenue recognition to its contracts with customers. The design segment typically engages in two types of contracts: (i) time and material and (ii) fixed price. The Company recognizes revenue over time on its time and material contracts utilizing a “right to invoice” method. Revenues from fixed price contracts that require performance of services that are not related to the production of tangible assets are recognized by using cost inputs to measure progress toward the completion of its performance obligations, or the “cost to cost” method. Revenues from fixed price contracts that contain specific deliverables are recognized when the performance obligation has been satisfied or the transfer of goods to the customer has been completed and accepted.

 

Recognized revenues that will not be billed until a later date, or contract assets, are recorded as an asset and classified as a component of accounts receivable in the accompanying consolidated balance sheets. Contracts where collections to date have exceeded recognized revenues, or contract liabilities, are recorded as a liability and classified as a component of deferred income in the accompanying consolidated balance sheets.

 

 

 

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Segment Reporting

 

We have three reportable segments: OEM distribution, retail distribution and design. The OEM distribution segment sources and distributes carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable electronic and non-electronic devices directly to OEMs or their contract manufacturers worldwide. The retail distribution segment sources and sells smart-enabled furniture, hot tubs and a variety of other products through various online retailer websites to customers predominantly located in the U.S. The design segment consists of two operating segments (IPS and Kablooe, which have been aggregated into one reportable segment) that provide a full spectrum of hardware and software product design and engineering services to customers predominantly located in the U.S.

 

Our chief operating decision maker (“CODM”) regularly reviews revenue and operating income for each segment to assess financial results and allocate resources. For our OEM and retail distribution segments, we exclude general and administrative and general corporate expenses from their measure of profitability as these expenses are not allocated to the segments and therefore not included in the measure of profitability used by the CODM. For the design segment, general and administrative expenses directly attributable to that segment are included in its measure of profitability as these expenses are included in the measure of its profitability reviewed by the CODM. We do not include intercompany activity in our segment results to be consistent with the information that is presented to the CODM. Segment assets consist of accounts receivable and inventory, which are regularly reviewed by the CODM, as well as goodwill and intangible assets resulting from design segment acquisitions (see Note 15 to the consolidated financial statements).

 

Inventory Valuation

 

Inventories consist primarily of finished goods and are stated at the lower of cost (determined by the first-in, first-out method) or net realizable value. Based on management’s estimates, an allowance is made to reduce excess, obsolete, or otherwise unsellable inventories to net realizable value. The allowance is established through charges to cost of sales in the Company’s consolidated statements of operations. In determining the adequacy of the allowance, management’s estimates are based upon several factors, including analyses of inventory levels, historical loss trends, sales history and projections of future sales demand. The Company’s estimates of the allowance may change from time to time based on management’s assessments, and such changes could be material.

  

Goodwill and Intangible Assets

 

We review goodwill for impairment at least annually, or more often if triggering events occur. We have two reporting units with goodwill (the IPS and Kablooe operating segments) and we perform our annual goodwill impairment test on September 30, the end of the fiscal year, or upon the occurrence of a triggering event. We have the option to perform a qualitative assessment to determine if an impairment is more likely than not to have occurred. If we can support the conclusion that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then we would not need to perform a quantitative impairment test for the reporting unit. If we cannot support such a conclusion or do not elect to perform the qualitative assessment, then we will perform the quantitative impairment test by comparing the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit exceeds its carrying amount, no impairment charge is recognized. If the fair value of the reporting unit is less than its carrying amount, an impairment charge will be recognized for the amount by which the reporting unit’s carrying amount exceeds its fair value. A significant amount of judgment is required in performing goodwill impairment tests including estimating the fair value of a reporting unit. There were no indications of goodwill impairment in Fiscal 2022 or Fiscal 2021.

 

Our intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In assessing the recoverability of our intangible assets, we must make estimates and assumptions regarding future cash flows and other factors to determine the fair value of the respective assets. These estimates and assumptions could have a significant impact on whether an impairment charge is recognized and the magnitude of any such charge. Fair value estimates are made at a specific point in time, based on relevant information. These estimates are subjective in nature and involve uncertainties and matters of significant judgments and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. If these estimates or material related assumptions change in the future, we may be required to record impairment charges related to our intangible assets. There were no indications of impairment of intangible assets in Fiscal 2022 or 2021.

 

 

 

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Recent Accounting Pronouncements

 

In November 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2019-11, “Codification Improvements to Topic 326, Financial Instruments – Credit Losses.” ASU 2019-11 is an accounting pronouncement that provides clarity to and amends earlier guidance on this topic and would be effective concurrently with the adoption of such earlier guidance. This pronouncement is effective for us for fiscal years beginning after December 15, 2022 and interim periods within those fiscal years. We are currently evaluating the effects of this pronouncement on our consolidated financial statements.

 

In December 2019, the FASB issued ASU 2019-12 “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” This guidance removes certain exceptions to the general principles in Topic 740 and provides consistent application of U.S. GAAP by clarifying and amending existing guidance. The effective date of the new guidance for public companies is for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. Early adoption is permitted. We adopted this guidance in the first quarter of fiscal 2022 with no material impact to our consolidated financial statements.

  

RESULTS OF OPERATIONS FOR FISCAL 2022 COMPARED TO FISCAL 2021

 

Consolidated Results

 

The table below summarizes our consolidated results of operations for Fiscal 2022 as compared to Fiscal 2021:

 

   Consolidated Results of Operations 
   Fiscal 2022   Fiscal 2021   Change ($)   Change (%) 
Net revenues  $42,337,000   $39,022,000   $3,315,000    8.5% 
Cost of sales   33,969,000    30,888,000    3,081,000    10.0% 
Gross profit   8,368,000    8,134,000    234,000    2.9% 
Sales and marketing expenses   2,855,000    2,503,000    352,000    14.1% 
General and administrative expenses   6,753,000    6,396,000    357,000    5.6% 
Loss from operations   (1,240,000)   (765,000)   (475,000)   62.1% 
Other expense/(income), net   135,000    (1,289,000)   1,424,000    (110.5%)
Income tax provision   3,000        3,000     
Consolidated net (loss)/income  $(1,378,000)  $524,000   $(1,902,000)   (363.0%)

 

The increase in net revenues in Fiscal 2022 was primarily driven by revenue growth in the design segment and to a lesser extent, revenue growth in the retail segment, which was partially offset by a decline in revenue in the OEM distribution segment.

 

Gross profit increased $234,000, but gross margin declined from 20.8% in Fiscal 2021 to 19.8% in Fiscal 2022. Better utilization and higher billing rates in the design segment were mostly offset by higher importation and logistics costs, which drove OEM and retail distribution margins down. Due to inflation and the continued uncertainty surrounding supply chain stability, management believes there will be continued volatility in OEM and retail distribution cost of sales in Fiscal 2023.

 

Sales and marketing expenses increased due to higher advertising and promotional costs, primarily in the retail segment. Sales and marketing expenses as a percentage of revenue increased from 6.4% in Fiscal 2021 to 6.7% in Fiscal 2022. If revenues from the retail segment grow to comprise a larger portion of the overall business, management expects sales and marketing costs, both in total and as a percentage of revenue, to increase in future periods.

 

General and administrative expenses increased in Fiscal 2022, primarily related to an increase in payroll costs and non-employee board members’ cash and equity compensation due to the cost cutting measures taken in Fiscal 2021 which were not implemented in Fiscal 2022. These increases were partially offset by lower bad debt expense. Management continues to monitor the various components of general and administrative expenses and how these costs are affected by inflationary and other factors. We intend to adjust these costs as needed based on the overall needs of the business.

 

 

 

 22 

 

 

We reported other expense of $135,000 in Fiscal 2022 as compared to other income of $1,289,000 in Fiscal 2021. The variance is primarily due to the $1,357,000 forgiveness of note payable related to the Paycheck Protection Program loan (“PPP loan”) and to a lesser extent, driven by a decrease in interest income on a note receivable from a customer which was fully reserved for in Fiscal 2019.

 

In Fiscal 2022, we recorded a tax provision of $3,000, generated a loss before income taxes of $1,376,000 and had an effective tax rate of (0.2%). In Fiscal 2021, we recorded no tax provision or benefit, and we generated income before income taxes of $524,000, primarily resulting from the $1,357,000 forgiveness of note payable related to the PPP loan. The forgiveness of the PPP loan was not recognized as taxable income per the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”). We maintain significant net operating loss carryforwards and do not recognize a significant income tax provision or benefit as our deferred tax provision is typically offset by maintaining a full valuation allowance on our net deferred tax assets.

 

Consolidated basic and diluted earnings/(loss) per share was $(0.14) and $0.05 for Fiscal 2022 and Fiscal 2021, respectively.

 

Segment Results

 

The discussion that follows below provides further details about the results of operations for each segment as compared to the prior year.

 

   Segment Results of Operations 
   OEM Distribution   Retail Distribution   Design   Corporate Expenses   Consolidated 
Fiscal 2022 revenues  $18,036,000   $4,130,000   $20,171,000   $   $42,337,000 
Fiscal 2021 revenues   19,290,000    3,183,000    16,549,000        39,022,000 
Change  $(1,254,000)  $947,000   $3,622,000   $   $3,315,000 
                          
Fiscal 2022 operating income/(loss)  $905,000   $(1,809,000)  $2,148,000   $(2,484,000)  $(1,240,000)
Fiscal 2021 operating income/(loss)   1,479,000    (779,000)   603,000    (2,068,000)   (765,000)
Change  $(574,000)  $(1,030,000)  $1,545,000   $(416,000)  $(475,000)

 

OEM Distribution

 

Net revenues in the OEM distribution segment declined due to reduced revenues in the sale of diabetic products and, to a lesser extent, a decline in other OEM product revenue. Revenues from diabetic products declined $1,185,000 and revenues from other products declined $69,000. As consumer demand increases for diabetic testing products which require no carrying case, we expect diabetic product sales to represent a smaller portion of our OEM distribution revenue.

 

The following tables set forth revenues by product line of our OEM distribution segment customers for the periods indicated:

 

   OEM Revenues by Product Line 
   Fiscal 2022   Fiscal 2021   Change ($)   Change (%) 
Diabetic products  $15,403,000   $16,588,000   $(1,185,000)   (7.1%)
Other products   2,633,000    2,702,000    (69,000)   (2.6%)
Total net revenues  $18,036,000   $19,290,000   $(1,254,000)   (6.5%)

 

 

 

 23 

 

 

Diabetic Product Revenues

 

Our OEM distribution segment sources to the order of, and sells carrying cases for, blood glucose diagnostic kits directly to OEMs (or their contract manufacturers). The OEM customer or its contract manufacturer packages our carry cases “in box” as a custom accessory for the OEM’s blood glucose testing and monitoring kits or, to a lesser extent, sells them through their retail distribution channels.

 

Revenues from diabetic products declined due to lower revenues from all major diabetic customers due to a reduction in the volume of orders from most major diabetic customers. An increase in competition and continued pricing pressures, driven by inflation and in some cases a transition to lower cost carrying cases, drove diabetic revenues down further. These declines were partially offset by a net increase in revenue from other diabetic customers which were less significant. As mentioned above, management believes that revenues from diabetic customers will continue to decline.

 

Revenues from diabetic products represented 85% of net revenues for the OEM distribution segment in Fiscal 2022 compared to 86% in Fiscal 2021.

  

Other Product Revenues

 

Our OEM distribution segment sources and sells cases and protective solutions for a diverse array of portable electronic and non-electronic products (such as sporting and recreational products, bar code scanners, GPS devices, tablets and firearms) on a made-to-order basis that are customized to fit the products sold by our OEM customers.

 

Revenues from other products decreased due to a decrease in sales volume from certain existing customers, which was offset by increases in business from other customers. We will continue to focus on our sales and sales support teams in our attempt to expand and diversify our other products customer base.

 

Operating Income

 

Operating income for the OEM distribution segment declined and operating income margin declined to 5.0% in Fiscal 2022, compared to 7.7% in Fiscal 2021, primarily due to rising material and importation costs and continued pricing pressure from our major diabetic customers. The cost of importing all products from China has increased and both the diabetic and other OEM product lines have experienced pricing pressures from customers, resulting in a decrease in gross margin as compared to the prior year. The decline in gross margin was partially mitigated by lower selling and marketing costs related to OEM sales commissions. We continue to work on expanding our product offerings to include higher margin products and enhancing our sales efforts to grow revenue and increase gross profit.

 

Retail Distribution Segment

 

Net revenues increased in Fiscal 2022 due to an increase in sales volume on certain products with two retailers. As the cost of products increases and inflation continues to reduce consumer spending, profitability becomes more challenging in the retail segment. We plan to focus our sales and sales support teams on efforts to match our product offerings with consumer demand, strategically increase the volume of revenue from more profitable products and expand these product offerings through additional retailer websites.

 

The rising cost of freight, storage and other logistics services outpaced the increase in revenue, which, when coupled with additional expense associated with increases in other inventory related costs, led to a decrease in gross profit from Fiscal 2021 to Fiscal 2022. This was further exacerbated by higher sales and marketing expenses related to sales commissions, and advertising and promotional expenses necessary to support the growth in revenue, which increased the operating loss margin from 24.5% in Fiscal 2021 to 43.8% in Fiscal 2022.

 

 

 

 24 

 

 

Design Segment

 

The increase in net revenues was driven by new customers and an increase in projects from certain existing customers, which was partially offset by declines in revenues from certain prior year customers.

 

Operating income increased and operating income margin improved from 3.6% in Fiscal 2021 to 10.6% in Fiscal 2022. The increase in gross profit, driven by higher revenue and better utilization and billing rates, was further enhanced by a decrease in general and administrative expenses primarily due to a reduction in bad debt expense, partially offset by higher payroll costs.

  

LIQUIDITY AND CAPITAL RESOURCES

 

Our primary source of liquidity is our operations. The primary demand on our working capital has historically been (i) operating losses, (ii) repayment of debt obligations, and (iii) any increases in accounts receivable and inventories arising in the ordinary course of business. Historically, our sources of liquidity have been adequate to satisfy working capital requirements arising in the ordinary course of business. At September 30, 2022, our working capital was $4,362,000 compared to $5,587,000 at September 30, 2021, the decrease primarily due to higher payables and accrued expenses, partially offset by higher inventory levels. At November 30, 2022, we had approximately $3,200,000 cash on hand and $1,300,000 available under our line of credit with a bank which matures May 31, 2023.

 

Forward China, our largest vendor and an entity owned by our Chairman of the Board and Chief Executive Officer, holds a $1,600,000 promissory note (the “FC Note”) issued by us which matures on December 31, 2024 (see Note 13 to the consolidated financial statements). The balance of the FC Note was reduced to $1,400,000 after we made principal payments of $200,000 in Fiscal 2022. Although the FC Note has been extended on multiple occasions to assist us with our liquidity position, we plan on funding the repayment at maturity using existing cash balances and/or obtaining an additional credit facility as deemed necessary. Additionally, Forward China has extended payment terms on our outstanding payables due to them when necessary. We can provide no assurance that (i) Forward China will extend the FC Note again if we request an extension, (ii) Forward China will continue to extend payment terms on outstanding payables when we need them, or (iii) any additional credit facility will be available on terms acceptable to us or at all.

  

We anticipate that our liquidity and financial resources for the 12 months following the date of this report will be adequate to manage our operating and financial requirements. If we have the opportunity to make a strategic acquisition (as we have in the past with the acquisitions of IPS and Kablooe) or an investment in a product or partnership, we may require additional capital beyond our current cash balance to fund the opportunity. If we seek to raise additional capital, there is no assurance that we will be able to raise funds on terms that are acceptable to us or at all. In the current environment of rising interest rates, any future borrowing is expected to result in higher interest expense.

 

Although we do not anticipate the need to purchase any additional material capital assets in order to carry out our business, it may be necessary for us to purchase equipment and other capital assets in the future, depending on need.

 

Cash Flows

 

During Fiscal 2022 and Fiscal 2021, our sources and uses of cash were as follows:

 

Operating Activities

 

During Fiscal 2022, cash provided by operating activities of $1,535,000 resulted from an increase in accounts payable and amounts due to Forward China of $1,856,000, a decrease in accounts receivable of $953,000, non-cash charges for depreciation, amortization, share-based compensation and bad debt expense of $775,000, an increase in accrued expenses of $624,000 and the net change in other operating assets and liabilities of $443,000, partially offset by the net loss of $1,378,000 and an increase in inventories of $1,738,000.

 

 

 

 25 

 

 

During Fiscal 2021, cash used in operating activities of $528,000 resulted from an operating loss of $765,000, an increase in accounts receivable of $1,665,000, an increase in inventories of $787,000, a decrease in deferred income of $297,000 and the net change in other operating assets and liabilities of $223,000, partially offset by an increase in accounts payable and amounts due to Forward China of $2,306,000 and non-cash expenses of $903,000 related to depreciation, amortization, share-based compensation and bad debt expense.

  

Investing Activities

 

In Fiscal 2022 and Fiscal 2021, cash used for investing activities of $170,000 and $67,000, respectively, resulted from purchases of property and equipment.

   

Financing Activities

 

In Fiscal 2022, cash used in financing activities of $200,000 consisted of principal payments on the promissory note held by Forward China.

 

In Fiscal 2021, cash used in financing activities of $919,000 consisted of net repayments under our line of credit of $1,000,000, repayments of notes payable and finance lease liabilities of $187,000, partially offset by proceeds from stock options exercised of $268,000.

  

ITEM 7A.      QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 

 

Not applicable.

 

ITEM 8.         FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

 

The consolidated financial statements and notes thereto included in this Annual Report may be found beginning on page F-1 of this Annual Report on Form 10-K.

 

ITEM 9.         CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

 

None.

 

ITEM 9A.      CONTROLS AND PROCEDURES

 

Evaluation of Disclosure Controls and Procedures

 

Our management carried out an evaluation, with the participation of our Principal Executive Officer and Principal Financial Officer, of the effectiveness of our disclosure controls and procedures as defined in Rule 13a-15(e) under the Exchange Act. Based on their evaluation, our Principal Executive Officer and Principal Financial Officer concluded that our disclosure controls and procedures were effective as of September 30, 2022.

 

Management’s Report on Internal Control Over Financial Reporting

 

Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act). Our management, under the supervision and with the participation of our Principal Executive Officer and Principal Financial Officer, evaluated the effectiveness of our internal control over financial reporting as of the end of the period covered by this report. In making this assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control-Integrated Framework as issued in 2013. Based on that evaluation, our management concluded that our internal control over financial reporting as of September 30, 2022 was effective based on that criteria.

 

 

 

 26 

 

 

Our internal control over financial reporting is a process designed under the supervision of our Principal Executive Officer and Principal Financial Officer to provide reasonable assurance regarding the reliability of financial reporting and the preparation of our financial statements for external reporting purposes in accordance with U.S. GAAP. Internal control over financial reporting includes those policies and procedures that (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S. GAAP, and that receipts and expenditures are being made only in accordance with authorizations of our management and directors; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the financial statements.

 

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with policies or procedures may deteriorate.

  

Changes in Internal Control

 

There were no changes in our internal control over financial reporting identified in management's evaluation pursuant to Rules 13a-15(d) or 15d-15(d) of the Exchange Act during the fourth quarter of Fiscal 2022 that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

 

ITEM 9B.     OTHER INFORMATION

 

None.

 

ITEM 9C.     DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

 

Not Applicable.

 

 

 

 27 

 

 

PART III

 

ITEM 10.      DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

 

The information required by this item is incorporated by reference to our Proxy Statement for the 2023 Annual Meeting of Stockholders to be filed with the SEC within 120 days of the fiscal year ended September 30, 2022. Our Board has adopted a Code of Business Conduct and Ethics applicable to all officers, directors and employees, which is available on our website (https://forwardindustries.com) under “Investors”, "Governance." We intend to satisfy the disclosure requirement under Item 5.05 of Form 8-K regarding amendment to, or waiver from, a provision of our Code of Conduct and by posting such information on the website address and location specified above.

 

ITEM 11.      EXECUTIVE COMPENSATION

 

The information required by this item is incorporated by reference to our Proxy Statement for the 2023 Annual Meeting of Stockholders to be filed with the SEC within 120 days of the fiscal year ended September 30, 2022.

 

ITEM 12.      SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS

 

The information required by this item is incorporated by reference to our Proxy Statement for the 2023 Annual Meeting of Stockholders to be filed with the SEC within 120 days of the fiscal year ended September 30, 2022.

 

ITEM 13.      CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE 

 

The information required by this item is incorporated by reference to our Proxy Statement for the 2023 Annual Meeting of Stockholders to be filed with the SEC within 120 days of the fiscal year ended September 30, 2022.

 

ITEM 14.     PRINCIPAL ACCOUNTANT FEES AND SERVICES

 

The information required by this item is incorporated by reference to our Proxy Statement for the 2023 Annual Meeting of Stockholders to be filed with the SEC within 120 days of the fiscal year ended September 30, 2022.

 

 

 

 28 

 

 

PART IV

 

ITEM 15.     EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

 

(a) Documents filed as part of the report.
   
  (1) Financial Statements. See Index to Consolidated Financial Statements, which appears on page F-1 hereof. The financial statements listed in the accompanying Index to Consolidated Financial Statements are filed herewith in response to this Item.
     
  (2) Financial Statements Schedules. All schedules are omitted because they are not applicable or because the required information is contained in the consolidated financial statements or notes included in this report.
     
  (3) Exhibits. See the Exhibit Index.

 

 

 

 

 

 29 

 

 

Signatures

 

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

Dated: December 16, 2022

 

 

FORWARD INDUSTRIES, INC.

 

  By: /s/ Terence Wise
Terence Wise
Chief Executive Officer
(Principal Executive Officer)

 

In accordance with the Securities Exchange Act of 1934, as amended, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated:

 

December 16, 2022 /s/ Terence Wise
Terence Wise
Principal Executive Officer and Director
   
December 16, 2022 /s/ Anthony Camarda
Anthony Camarda
Principal Financial Officer and Chief Accounting Officer
   
December 16, 2022 /s/ Sangita Shah
Sangita Shah
Director
   

December 16, 2022

 

 

 

/s/ James Ziglar
James Ziglar
Director
December 16, 2022

/s/ Sharon Hrynkow
Sharon Hrynkow
Director

 

 

 

 30 

 

  

EXHIBIT INDEX

 

        Incorporated by
Reference
   
Exhibit
No.
  Exhibit Description   Form   Date   Number   Filed or
Furnished
Herewith
2.1   Stock Purchase Agreement dated January 18, 2018 - Intelligent Product Solutions, Inc.+   8-K   1/18/18   2.1    
2.2   Asset Purchase Agreement dated August 17, 2020 - Kablooe, Inc.+   8-K   8/17/20   2.1    
3.1   Restated Certificate of Incorporation   10-K   12/8/10   3(i)    
3.2   Certificate of Amendment of the Certificate of Incorporation, April 26, 2013   8-K   4/26/13   3.1    
3.3   Certificate of Amendment of the Certificate of Incorporation, June 28, 2013   8-K   7/3/13   3.1    
3.4   Third Amended and Restated Bylaws, as of May 28, 2014   10-K   12/10/14   3(ii)    
4.1   Description of securities registered under Section 12 of the Exchange Act of 1934   10-K   12/27/19   4.1     
4.2   Promissory Note dated January 18, 2018 – Forward Industries (Asia-Pacific) Corporation (as amended and restated)                Filed
10.1   2011 Long Term Incentive Plan, as amended   10-Q   2/14/19   4.3    
10.2   2021 Equity Incentive Plan   8-K   12/23/20   4.1    
10.3   Buying Agency and Supply Agreement - Forward Industries (Asia-Pacific) Corporation   10-K   12/16/15   10.7    
10.3(a)   Amendment No. 1 to Buying Agency and Supply Agreement - Forward Industries (Asia-Pacific) Corporation   10-Q   8/14/17   10.2    
10.3(b)   Amendment No. 2 to Buying Agency and Supply Agreement - Forward Industries (Asia-Pacific) Corporation   8-K   9/22/17   10.1    
10.3(c)   Amendment No. 3 to Buying Agency and Supply Agreement – Forward Industries (Asia-Pacific) Corporation   10-Q   5/15/19   10.1(c)    
10.3(d)   Amendment No. 4 to Buying Agency and Supply Agreement – Forward Industries (Asia-Pacific) Corporation   10-K   12/27/19   10.3(d)    
10.3(e)   Amendment No. 5 to Buying Agency and Supply Agreement – Forward Industries (Asia-Pacific) Corporation   10-K   12/17/20   10.2(e)    
10.4   Form of Employment Agreement dated January 18, 2018 – Paul Severino*+   8-K   1/18/18   10.1    
10.4(a)   Form of Employment Agreement dated May 26, 2021 - Paul Severino*$   10-K    12/16/21    10.4(a)     
10.5   Employment Agreement dated May 16, 2018 - Terence Wise*$   10-Q   5/18/18   10.5    
10.6   Employment Agreement dated June 26, 2020 – Anthony Camarda*$   8-K   7/2/20   10.1    
10.7   Paycheck Protection Program Term Note payable to TD Bank, N.A. dated April 18, 2020   8-K   4/22/20   10.1    
10.8   Amended and Restated TD Bank Revolving Term Note dated September 28, 2018   8-K   10/2/18   10.1    
10.9   TD Bank Modification Agreement dated September 28, 2018   8-K   10/2/18   10.2    
10.10   Consultancy Agreement dated March 1, 2022 - Justwise Group Ltd.   10-Q   5/12/22   10.1    
10.11   Consultancy Agreement dated September 1, 2022 - Justwise Group Ltd.               Filed
10.12   Employment Agreement dated January 18, 2018 - Robert Wild*               Filed
10.13   Employment Agreement dated August 17, 2020 - Tom KraMer*               Filed
21.1   List of Subsidiaries   10-K   12/17/20   21.1    
23.1   Consent of Independent Registered Public Accounting Firm               Filed
31.1   CEO Certifications (302)               Filed
31.2   CFO Certification (302)               Filed
32.1   CEO and CFO Certifications (906)               Furnished
101.INS   Inline XBRL Instance Document (the Instance Document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)               Filed
101.SCH   Inline XBRL Taxonomy Extension Schema Document               Filed
101.CAL   Inline XBRL Taxonomy Extension Calculation Linkbase Document               Filed
101.DEF   Inline XBRL Taxonomy Extension Definition Linkbase Document               Filed
101.LAB   Inline XBRL Taxonomy Extension Label Linkbase Document               Filed
101.PRE   Inline XBRL Taxonomy Extension Presentation Linkbase Document               Filed
104   Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)                

 ______________________

* Management compensatory agreement or arrangement.

 

+    Certain schedules, appendices and exhibits to this agreement have been omitted in accordance with Item 601 of Regulation S-K. A copy of any omitted schedule and/or exhibit will be furnished supplementally to the Securities and Exchange Commission staff upon request.

 

$ As previously disclosed, this executive officer has received an increase to his annual Base Salary.

 

Copies of this filing (including the financial statements) and any of the exhibits referred to above will be furnished at no cost to our shareholders who make a written request to Forward Industries, Inc.; 700 Veterans Memorial Hwy, Suite 100, Hauppauge, NY 11788; Attention: Corporate Secretary.

 

 

 31 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

CONSOLIDATED FINANCIAL STATEMENTS

 

  Page
   
Report of Independent Registered Public Accounting Firm F-2
   
Consolidated Balance Sheets at September 30, 2022 and 2021 F-3
   
Consolidated Statements of Operations for the Years Ended September 30, 2022 and 2021 F-4
   
Consolidated Statements of Shareholders' Equity for the Years Ended September 30, 2022 and 2021 F-5
   
Consolidated Statements of Cash Flows for the Years Ended September 30, 2022 and 2021 F-6
   
Notes to Consolidated Financial Statements F-7

 

 

 

 

 

 F-1 

 

 

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

The Board of Directors and Shareholders of Forward Industries, Inc.

 

Opinion on the Financial Statements

 

We have audited the accompanying consolidated balance sheets of Forward Industries, Inc. and Subsidiaries (the “Company”) as of September 30, 2022 and 2021, and the related consolidated statements of operations, shareholders’ equity and cash flows for the years then ended, and the related notes (collectively referred to as the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of September 30, 2022 and 2021, and the results of its operations and its cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States of America.

 

Basis for Opinion

 

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

 

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of the internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

 

Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion.

 

Critical Audit Matters

 

The critical audit matter communicated below is a matter arising from the current period audit of the consolidated financial statements that was communicated or required to be communicated to the audit committee and that: (i) related to accounts or disclosures that are material to the consolidated financial statements and (ii) involved our especially challenging, subjective, or complex judgments. The communication of a critical audit matter does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matter below, providing a separate opinion on the critical audit matter or on the accounts or disclosures to which they relate.

 

Assessment of Going Concern (Note 1 to the Consolidated Financial Statements)

 

Significant judgment is exercised by the Company in determining whether there is substantial doubt the Company will continue as a going concern. Specifically, the Company’s forecasted cash flows are sensitive to significant assumptions such as projected revenue and projected operating results, all of which are affected by the expected future market or economic conditions, including the residual effects of the global pandemic, and inflation.

 

Given these factors, the related audit effort in evaluating management’s judgments in determining the Company’s ability to continue as a going concern was challenging, subjective, and complex and required a high degree of auditor judgment.

 

How our Audit Addressed the Critical Audit Matter

 

Our principal audit procedures related to the Company’s assessment of going concern included the following:

 

·Obtaining an understanding of and evaluating the Company’s process to develop forecasted cash flows, including significant assumptions used in developing forecasted cash flows as well as considering the appropriateness of the underlying data used by the Company in its analyses.
·Evaluating the reasonableness of the Company’s forecasted revenue, operating results, and cash flows by comparing those forecasts to underlying business strategies, including customer relationships and the Company’s ability to obtain new customers, and to historical results. In addition, we performed sensitivity analyses related to the key inputs used in the Company’s forecasted cash flows, including evaluating whether the changes in the assumptions would result in a material change in forecasted cash flows.
·Evaluating management’s ability to accurately forecast future cash flows by comparing the Company’s historical forecasted sales, operating results and cash flow forecasts to actual results.

 

/s/ CohnReznick LLP

 

We have served as the Company’s auditor since 2011.

 

Melville, New York

December 16, 2022

(PCAOB No. 596)

 

 

 F-2 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS

 

           
     
   September 30, 
   2022   2021 
Assets        
         
Current assets:          
Cash  $2,575,522   $1,410,365 
Accounts receivable, net   7,542,666    8,760,715 
Inventories, net   3,801,030    2,062,557 
Prepaid expenses and other current assets   417,605    561,072 
Total current assets   14,336,823    12,794,709 
           
Property and equipment, net   241,146    167,997 
Intangible assets, net   1,105,901    1,318,658 
Goodwill   1,758,682    1,758,682 
Operating lease right of use assets, net   3,427,726    3,743,242 
Other assets   68,737    72,251 
Total assets  $20,939,015   $19,855,539 
           
Liabilities and shareholders' equity          
           
Current liabilities:          
Accounts payable  $268,160   $391,992 
Due to Forward China   7,713,880    5,733,708 
Deferred income   438,878    187,695 
Current portion of earnout consideration   25,000    25,000 
Current portion of operating lease liability   377,940    340,151 
Accrued expenses and other current liabilities   1,153,906    529,497 
Total current liabilities   9,977,764    7,208,043 
           
Other liabilities:          
Note payable to Forward China   1,400,000    1,600,000 
Operating lease liability, less current portion   3,249,824    3,559,053 
Earnout consideration, less current portion   45,000    45,000 
Total liabilities   14,672,588    12,412,096 
           
Commitments and contingencies (Note 11)        
           
Shareholders' equity:          
Common stock, par value $0.01 per share; 40,000,000 shares authorized; 10,061,185 shares issued and outstanding at September 30, 2022 and 2021   100,612    100,612 
Additional paid-in capital   20,115,711    19,914,476 
Accumulated deficit   (13,949,896)   (12,571,645)
Total shareholders' equity   6,266,427    7,443,443 
Total liabilities and shareholders' equity  $20,939,015   $19,855,539 

 

The accompanying notes are an integral part of the consolidated financial statements.

 

 

 

 F-3 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS

 

           
     
  

For the Fiscal Years Ended

September 30,

 
   2022   2021 
         
Revenues, net  $42,337,385   $39,021,996 
Cost of sales   33,969,115    30,887,577 
Gross profit   8,368,270    8,134,419 
           
Sales and marketing expenses   2,854,664    2,503,518 
General and administrative expenses   6,753,280    6,395,900 
Loss from operations   (1,239,674)   (764,999)
           
Gain on forgiveness of note payable       (1,356,570)
Fair value adjustment of earnout consideration       (20,000)
Interest income       (88,760)
Interest expense   123,411    171,957 
Other expense, net   12,612    4,569 
(Loss)/income before income taxes   (1,375,697)   523,805 
           
Provision for income taxes   2,554     
           
Net (loss)/income  $(1,378,251)  $523,805 
           
(Loss)/earnings per share:          
Basic  $(0.14)  $0.05 
Diluted  $(0.14)  $0.05 
           
Weighted average common shares outstanding:          
Basic   10,061,185    9,950,094 
Diluted   10,061,185    10,443,018 

 

The accompanying notes are an integral part of the consolidated financial statements.

 

 

 

 F-4 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY

 

                          
     
   For the Fiscal Year Ended September 30, 2022 
                     
           Additional         
   Common Stock   Paid-In   Accumulated     
   Shares   Amount   Capital   Deficit   Total 
                     
Balance at September 30, 2021   10,061,185   $100,612   $19,914,476   $(12,571,645)  $7,443,443 
                          
Share-based compensation           201,235        201,235 
Net loss               (1,378,251)   (1,378,251)
                          
Balance at September 30, 2022   10,061,185   $100,612   $20,115,711   $(13,949,896)  $6,266,427 

 

 

 

   For the Fiscal Year Ended September 30, 2021 
                     
           Additional         
   Common Stock   Paid-In   Accumulated     
   Shares   Amount   Capital   Deficit   Total 
                     
Balance at September 30, 2020   9,883,851   $98,838   $19,579,684   $(13,095,450)  $6,583,072 
                          
Share-based compensation           68,855        68,855 
Stock options exercised   177,334    1,774    265,937        267,711 
Net income               523,805    523,805 
                          
Balance at September 30, 2021   10,061,185   $100,612   $19,914,476   $(12,571,645)  $7,443,443 

 

The accompanying notes are an integral part of the consolidated financial statements.

 

 

 

 F-5 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS

 

           
     
  

For the Fiscal Years Ended

September 30,

 
   2022   2021 
Operating Activities:          
Net (loss)/income  $(1,378,251)  $523,805 
Adjustments to reconcile net (loss)/income to net cash provided by/(used in) operating activities:          
Share-based compensation   201,235    68,855 
Depreciation and amortization   309,239    327,290 
Bad debt expense   264,912    506,469 
Gain on forgiveness of note payable       (1,356,570)
Change in fair value of earn-out consideration       (20,000)
Changes in operating assets and liabilities:          
Accounts receivable   953,137    (1,664,868)
Inventories   (1,738,473)   (786,863)
Prepaid expenses and other current assets   143,467    (141,600)
Other assets   3,514    44,446 
Accounts payable and due to Forward China   1,856,340    2,306,277 
Deferred income   251,183    (297,383)
Net changes in operating lease liabilities   44,076    49,258 
Accrued expenses and other current liabilities   624,409    (87,427)
Net cash provided by/(used in) operating activities   1,534,788    (528,311)
           
Investing Activities:          
Purchases of property and equipment   (169,631)   (67,207)
Net cash used in investing activities   (169,631)   (67,207)
           
Financing Activities:          
Proceeds from line of credit borrowings       150,000 
Repayment of line of credit borrowings       (1,150,000)
Repayment of notes payable       (156,798)
Repayment of note payable to Forward China   (200,000)    
Proceeds from stock options exercised       267,711 
Repayments of finance leases       (29,657)
Net cash used in financing activities   (200,000)   (918,744)
           
Net increase/(decrease) in cash   1,165,157    (1,514,262)
Cash at beginning of year   1,410,365    2,924,627 
Cash at end of year  $2,575,522   $1,410,365 
           
Supplemental Disclosures of Cash Flow Information:          
Cash paid for interest  $123,411   $154,510 
Cash paid for taxes  $10,856   $8,389 
           
Supplemental Disclosures of Non-Cash Information:          
Operating lease assets obtained in exchange for operating lease liabilities  $204,881   $565,590 

 

The accompanying notes are an integral part of the consolidated financial statements.

 

 

 

 F-6 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

NOTE 1        OVERVIEW

 

Business

 

Forward Industries, Inc. (“Forward”, “we”, “our”, or the “Company”), is a global design, manufacturing, sourcing and distribution group serving top tier medical and technology customers worldwide. As a result of the continued expansion of our design development capabilities through our wholly-owned subsidiaries, IPS and Kablooe, the Company is able to introduce proprietary products to the market from concepts brought to it from a number of different sources, both inside and outside the Company.

 

The Company’s design division provides hardware and software product design and engineering services to customers predominantly located in the U.S. The Company’s OEM distribution division sources and sells carrying cases and other accessories for medical monitoring and diagnostic kits as well as a variety of other portable electronic and non-electronic devices to original equipment manufacturers (“OEM”s), or their contract manufacturers worldwide, that either package our products as accessories “in box” together with their branded product offerings or sell them through their retail distribution channels. The Company’s retail distribution division sources and sells smart-enabled furniture, hot tubs and various other products through various online retailer websites to customers predominantly located in the U.S.

 

The Company does not manufacture any of its OEM or retail products and sources substantially all of these products from independent suppliers in China, through Forward Industries Asia-Pacific Corporation, a British Virgin Islands corporation (“Forward China”). See Note 13.

 

Liquidity

 

In Fiscal 2022, the Company generated a net loss of $1,378,000 and $1,535,000 of cash flows from operating activities. Based on our forecasted cash flows, we believe our existing cash balance and working capital will be sufficient to meet our liquidity needs through at least December 31, 2023.

 

Impact of COVID-19

 

The effects of the COVID-19 pandemic continue to impact the retail and OEM distribution segments of our business. The increase in global consumer demand, coupled with the global shipping container shortage, dramatically increased demand for both ocean freight and ground transportation. These factors led to a significant increase in freight costs, particularly from the Asia-Pacific region and most notably in Fiscal 2022. Labor shortages at U.S. ports and in ground transportation services caused container ships to spend a significant amount of time waiting for goods to be unloaded and to arrive at our warehouses. These factors caused an increase in the demand for and cost of ground transportation and delayed consumer availability for many of our products in Fiscal 2022. The timing and extent of these COVID-19 related transportation disruptions are still largely unknown but are expected to continue into Fiscal 2023.

 

The effects of the pandemic had a lesser impact on the design segment of our business. Rising inflation caused an increase in the cost of acquiring and retaining our employees, particularly in the second half of Fiscal 2022. The timing and extent of future inflation is difficult to predict, but we expect these rising costs to continue into Fiscal 2023.

 

The effects of COVID-19 may further impact our business in ways we cannot predict, and such impacts could be significant. The current economic conditions may continue to negatively impact our results of operations, cash flows and financial position in future periods as well as that of our customers, including their ability to pay for our products and services and to choose to allocate their budgets to new or existing projects which may or may not require our products and services. The long-term financial impact on our business cannot be reasonably estimated at this time. As a result, the effects of COVID-19 may not be fully reflected in our financial results until future periods.

 

 

 

 F-7 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

Until the effects of the pandemic have fully receded, we expect business conditions to remain challenging.  In response to these challenges, we will continue to focus on those factors that we can control: closely managing and controlling our expenses and inventory levels; aligning our design and development schedules with demand in a proactive manner to minimize our cash operating costs; pursuing further improvements in the productivity and effectiveness of our development, selling and administrative activities and, where appropriate, taking advantage of opportunities to enhance our business growth and strategy.

 

NOTE 2        ACCOUNTING POLICIES

 

Use of Estimates

 

The preparation of the Company’s consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates and assumptions. Within this report, certain dollar amounts and percentages have been rounded to their approximate values.

 

The extent to which COVID-19 may impact our financial condition or results of operations is uncertain. As of the date of issuance of this report, we are not aware of any specific events or circumstances that would require us to update our estimates or judgments or adjust the carrying amount of our assets or liabilities.

 

Basis of Presentation

 

The accompanying consolidated financial statements include the accounts of Forward Industries, Inc. and its wholly-owned subsidiaries (Forward US, Forward Switzerland, Forward UK, IPS and Kablooe). All significant intercompany transactions and balances have been eliminated in consolidation.

 

Segment Reporting

 

The Company has three reportable segments: OEM distribution, retail distribution and design. The OEM distribution segment sources and sells carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable electronic and non-electronic devices (such as sporting and recreational products, bar code scanners, GPS location devices, tablets and firearms) on a made-to-order basis that are customized to fit the products sold by our OEM customers worldwide. The retail distribution segment sources and sells smart-enabled furniture, hot tubs and a variety of other products through various online retailer websites to customers predominantly located in the U.S. The design segment consists of two operating segments (IPS and Kablooe, which have been aggregated into one reportable segment) that provide a full spectrum of hardware and software product design and engineering services to customers predominantly located in the U.S. See Note 15 for more information on segments.

 

Goodwill

 

The Company reviews goodwill for impairment at least annually, or more often if triggering events occur. The Company has two reporting units with goodwill (the IPS and Kablooe operating segments) and we perform our annual goodwill impairment test on September 30, the end of the fiscal year, or upon the occurrence of a triggering event. The Company has the option to perform a qualitative assessment to determine if an impairment is more likely than not to have occurred. If the Company can support the conclusion that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then the Company would not need to perform a quantitative impairment test for the reporting unit. If the Company cannot support such a conclusion or does not elect to perform the qualitative assessment, then the Company will perform the quantitative impairment test by comparing the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit exceeds its carrying amount, no impairment charge is recognized. If the fair value of the reporting unit is less than its carrying amount, an impairment charge will be recognized for the amount by which the reporting unit’s carrying amount exceeds its fair value. A significant amount of judgment is required in performing goodwill impairment tests including estimating the fair value of a reporting unit. Management evaluated and concluded there were no indications of impairment of goodwill in Fiscal 2022 or 2021.

 

 

 

 F-8 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

Intangible Assets

 

Intangible assets include trademarks and customer relationships, which were acquired as part of the acquisitions of IPS in Fiscal 2018 and Kablooe in Fiscal 2020 and are amortized over their estimated useful lives, which are periodically evaluated for reasonableness.

 

Our intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In assessing the recoverability of our intangible assets, we must make estimates and assumptions regarding future cash flows and other factors to determine the fair value of the respective assets. These estimates and assumptions could have a significant impact on whether an impairment charge is recognized and the magnitude of any such charge. Fair value estimates are made at a specific point in time, based on relevant information. These estimates are subjective in nature and involve uncertainties and matters of significant judgments and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. If these estimates or material related assumptions change in the future, we may be required to record impairment charges related to our intangible assets. Management evaluated and concluded that there were no indications of impairments of intangible assets at September 30, 2022 or 2021.

 

Cash

 

The Company maintains cash deposits in banks with financial institutions in the United States (that at times may exceed federally insured limits of $250,000 per financial institution) and Switzerland. At September 30, 2022 and 2021, there were deposits totaling $2,037,000 (which includes $467,000 in a foreign bank) and $805,000 (which includes $436,000 in a foreign bank), respectively, held in excess of federally insured limits. Historically, we have not experienced any losses due to such cash concentrations.

 

Accounts Receivable

 

Accounts receivable consist of unsecured trade accounts with customers in amounts that have been invoiced ($7,861,000 and $8,864,000 at September 30, 2022 and 2021, respectively) and contract assets as described further below under the heading “Revenue Recognition.” The Company maintains an allowance for doubtful accounts, which is recorded as a reduction to accounts receivable on the consolidated balance sheets. Collectability of accounts receivable is estimated by evaluating the number of days accounts are outstanding, customer payment history, recent payment trends and perceived creditworthiness, adjusted as necessary based on specific customer situations. At September 30, 2022 and 2021, the Company had allowances for doubtful accounts of $0 and $90,000, respectively, for the OEM distribution segment, $20,000 and $0, respectively, for the retail segment and $852,000 and $706,000, respectively, for the design segment.

 

The Company has agreements with various retailers which contain different terms for trade discounts, promotional and other sales allowances. At September 30, 2022, 2021 and 2020, the Company recorded accounts receivable allowances of $55,000, $0 and $0, respectively, for the retail distribution segment.

 

In Fiscal 2019, the Company recorded bad debt expense of $1,626,000 to fully reserve accounts receivable deemed uncollectible from a customer. In Fiscal 2020, the Company converted the amount outstanding from this customer into a non-negotiable secured promissory note with interest that accrues at a rate of 8% per annum and reclassified the related allowance for doubtful accounts to an allowance on the note receivable. The Company received $101,000 from this customer in Fiscal 2021, of which $89,000 was applied to past due interest and penalties and recorded as interest income, and $12,000 was applied to principal and recorded as a recovery of bad debt expense as a reduction of general and administrative expense. No payments were received from this customer in Fiscal 2022.

 

 

 

 F-9 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

Inventories

 

Inventories consist primarily of finished goods and are stated at the lower of cost (determined by the first-in, first-out method) or net realizable value. Based on management’s estimates, an allowance is made to reduce excess, obsolete, or otherwise unsellable inventories to net realizable value. The allowance is established through charges to cost of sales in the Company’s consolidated statements of operations. In determining the adequacy of the allowance, management’s estimates are based upon several factors, including analyses of inventory levels, historical loss trends, sales history and projections of future sales demand. The Company’s estimates of the allowance may change from time to time based on management’s assessments, and such changes could be material. At September 30, 2022 and 2021, the allowance for slow-moving inventory, which relates entirely to our retail segment, was $535,000 and $50,000, respectively.

 

Property and Equipment

 

Property and equipment consist of computer hardware and software, furniture, fixtures and equipment and are recorded at cost. Expenditures for major additions and improvements are capitalized, and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method. The estimated useful lives for all property and equipment ranges from three to five years.

 

Leases

 

Lease assets and liabilities are recognized at lease commencement date based on the present value of lease payments over the lease term, using the Company’s incremental borrowing rate commensurate with the lease term, since the Company’s lessors do not provide an implicit rate, nor is one readily available. The Company has certain leases that may include an option to renew and when it is reasonably probable to exercise such option, the Company will include the renewal option terms in determining the lease asset and lease liability. Lease assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Operating lease assets are shown as right of use assets and financing lease assets are a component of property and equipment on the consolidated balance sheets. The current and long-term portions of operating and financing lease liabilities are shown separately as such on the consolidated balance sheets.

 

Income Taxes

 

The Company recognizes future tax benefits and liabilities measured at enacted rates attributable to temporary differences between financial statement and income tax bases of assets and liabilities and to net tax operating loss carryforwards to the extent that realization of these benefits is more likely than not. At September 30, 2022, there was no change to our assessment that a full valuation allowance was required against all net deferred tax assets as it is not probable that such deferred tax assets will be realized. Accordingly, any deferred tax provision or benefit was offset by an equal and opposite change to the valuation allowance. Our income tax provision or benefit is generally not significant due to the existence of significant net operating loss carryforwards. 

 

Revenue Recognition

 

OEM Distribution Segment

 

The OEM distribution segment recognizes revenue when: (i) finished goods are shipped to its customers (in general, these conditions occur at either point of shipment or point of destination, depending on the terms of sale and transfer of control); (ii) there are no other deliverables or performance obligations; and (iii) there are no further obligations to the customer after the title of the goods has transferred. If the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability, which is classified as a component of deferred income in the accompanying consolidated balance sheets. The OEM distribution segment had no contract liabilities at September 30, 2022, 2021 or 2020.

 

 

 

 F-10 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

Retail Distribution Segment

 

The retail distribution segment sells products primarily through online websites operated by authorized third-party retailers. Revenue is recognized when control (as defined in ASC 606, “Revenue from Contracts with Customers”) of the related goods is transferred to the retailer, which generally occurs upon shipment to the end customer. Other than product delivery, the retail distribution segment does not typically have other deliverables or performance obligations associated with its products. Revenue is measured as the amount of consideration expected to be received in exchange for the products provided, net of allowances taken by retailers for product returns and any taxes collected from customers that will be remitted to governmental authorities. When the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability, which is classified as a component of deferred income in the accompanying consolidated balance sheets. The retail distribution segment had contract liabilities of $0, $0 and $75,000 at September 30, 2022, 2021 and 2020, respectively.

 

Design Segment

 

The Company applies the “cost to cost” and “right to invoice” methods of revenue recognition to the contracts with customers in the design segment. The design segment typically engages in two types of contracts: (i) time and material and (ii) fixed price. The Company recognizes revenue over time on its time and material contracts utilizing a “right to invoice” method. Revenues from fixed price contracts that require performance of services that are not related to the production of tangible assets are recognized by using cost inputs to measure progress toward the completion of its performance obligations, or the “cost to cost” method. Revenues from fixed price contracts that contain specific deliverables are recognized when the performance obligation has been satisfied or the transfer of goods to the customer has been completed and accepted.

 

Recognized revenues that will not be billed until a later date, or contract assets, are recorded as an asset and classified as a component of accounts receivable in the accompanying consolidated balance sheets. The design segment had contract assets of $609,000, $693,000, $649,000 at September 30, 2022, 2021 and 2020, respectively. Contracts where collections to date have exceeded recognized revenues, or contract liabilities, are recorded as a liability and classified as a component of deferred income in the accompanying consolidated balance sheets. The design segment had contract liabilities at of $439,000, $188,000, $410,000 at September 30, 2022, 2021 and 2020, respectively.

 

Shipping and Handling Fees

 

The Company includes shipping and handling fees billed to customers in net revenues and the related transportation costs in cost of sales.

 

Foreign Currency Transactions

 

The Company’s functional currency is the U.S. dollar. Foreign currency transactions may generate receivables or payables that are fixed in terms of the amount of foreign currency that will be received or paid. Fluctuations in exchange rates between such foreign currency and the functional currency increase or decrease the expected amount of functional currency cash flows upon settlement of the transaction. These increases or decreases in expected functional currency cash flows are foreign currency transaction gains or losses that are included in other income or expense in the accompanying consolidated statements of operations. The approximate net losses from foreign currency transactions were $13,000 and $5,000 for Fiscal 2022 and 2021, respectively. Such foreign currency transaction losses were primarily the result of euro denominated revenues from certain customers.

 

Fair Value Measurements

 

We perform fair value measurements in accordance with the guidance provided by ASC 820, “Fair Value Measurement.” ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at their fair values, we consider the principal or most advantageous market in which we would transact and consider assumptions that market participants would use when pricing the assets or liabilities, such as inherent risk, transfer restrictions, and risk of nonperformance.

 

 

 

 F-11 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. An asset's or liability's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure fair value:

 

  · Level 1: quoted prices in active markets for identical assets or liabilities;
     
  · Level 2: inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; or
     
  · Level 3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets or liabilities.

  

Share-Based Compensation Expense

 

The Company estimates the fair value of employee and non-employee director share-based compensation on the date of grant using the Black-Scholes option pricing model, which includes variables such as the expected volatility of the Company’s share price, the exercise behavior of its grantees, interest rates, and dividend yields. These variables are projected based on the Company’s historical data, experience, and other factors. The fair value of employee and non-employee director share-based compensation is recognized in the consolidated statements of operations over the related service or vesting period of each grant. In the case of awards with multiple vesting periods, the Company has elected to use the graded vesting attribution method, which recognizes compensation cost on a straight-line basis over each separately vesting portion of the award as if the award was, in substance, multiple awards (see Note 8).

 

Business Combinations

 

The Company allocates the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values. The excess of the purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. When determining the fair values of assets acquired and liabilities assumed, the Company makes significant estimates and assumptions, especially with respect to intangible assets.

 

Critical estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from customer relationships and developed technology, discount rates and terminal values. Our estimates of fair value are based upon assumptions believed to be reasonable, but actual results may differ from estimates. Other estimates associated with the accounting for acquisitions may change as additional information becomes available regarding the assets acquired and liabilities assumed.

  

Recent Accounting Pronouncements

 

In November 2019, the FASB issued ASU 2019-11, “Codification Improvements to Topic 326, Financial Instruments – Credit Losses.” ASU 2019-11 is an accounting pronouncement that provides clarity to and amends earlier guidance on this topic and would be effective concurrently with the adoption of such earlier guidance. This pronouncement is effective for the Company for fiscal years beginning after December 15, 2022 and interim periods within those fiscal years. The Company is currently evaluating the effects of this pronouncement on its consolidated financial statements.

 

In December 2019, the FASB issued ASU 2019-12 “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” This guidance removes certain exceptions to the general principles in Topic 740 and provides consistent application of U.S. GAAP by clarifying and amending existing guidance. The effective date of the new guidance for public companies is for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. Early adoption is permitted. The Company adopted this guidance in the first quarter of fiscal 2022 with no material impact to its consolidated financial statements.

 

 

 

 F-12 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

NOTE 3         INTANGIBLE ASSETS AND GOODWILL

 

Intangible Assets

 

The Company’s intangible assets consist of the following: 

                              
   September 30, 2022   September 30, 2021 
   Trademarks   Customer Relationships   Total Intangible Assets   Trademarks   Customer Relationships   Total Intangible Assets 
                         
Gross carrying amount  $585,000   $1,390,000   $1,975,000   $585,000   $1,390,000   $1,975,000 
Less accumulated amortization   (164,000)   (705,000)   (869,000)   (125,000)   (531,000)   (656,000)
Net carrying amount  $421,000   $685,000   $1,106,000   $460,000   $859,000   $1,319,000 

 

The Company’s intangible assets were acquired as a result of the acquisitions of Kablooe and IPS in Fiscal 2020 and Fiscal 2018, respectively, and relate to the design segment of our business. Intangible assets are amortized over their expected useful lives of 15 years for the trademarks and 8 years for the customer relationships. During Fiscal 2022 and Fiscal 2021, the Company recorded amortization expense related to intangible assets of $213,000, which is included in general and administrative expenses in the Company’s consolidated statements of operations.

 

At September 30, 2022, estimated amortization expense for the Company’s intangible assets for each of the next five years and thereafter is as follows:  

     
Fiscal 2023  $213,000 
Fiscal 2024   213,000 
Fiscal 2025   213,000 
Fiscal 2026   121,000 
Fiscal 2027   81,000 
Thereafter   265,000 
Total  $1,106,000 

 

Goodwill

 

Goodwill represents the future economic benefits of assets acquired in a business combination that are not individually identified or separately recognized. The Company’s goodwill resulted from the acquisitions of Kablooe and IPS in Fiscal 2020 and Fiscal 2018, respectively. The goodwill associated with the IPS acquisition is not deductible for tax purposes, but the goodwill associated with the Kablooe acquisition is deductible for tax purposes. All of the Company’s goodwill is held under the design segment of our business.

  

 

 

 F-13 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

NOTE 4         PROPERTY AND EQUIPMENT

 

Property and equipment and related accumulated depreciation and amortization are summarized in the table below:  

          
   September 30, 
   2022   2021 
Computer hardware and software  $473,000   $483,000 
Furniture and fixtures   67,000    159,000 
Equipment   74,000    52,000 
Property and equipment, cost   614,000    694,000 
Less accumulated depreciation and amortization   (373,000)   (526,000)
Property and equipment, net  $241,000   $168,000 

 

Depreciation expense was $96,000 and $115,000 for Fiscal 2022 and Fiscal 2021, respectively.

 

NOTE 5         FAIR VALUE MEASUREMENTS

 

The earnout consideration of $70,000 at September 30, 2022 and 2021 represents the fair value of the contingent earnout consideration related to the acquisition of Kablooe, which provides annual contingent earnout payments based on results of operations through August 2025. The current and non-current portions of this liability are shown in the corresponding categories on the consolidated balance sheets in each period presented. The fair value of the earnout liability is measured on a recurring basis at each reporting date using a Black-Scholes valuation model with the following inputs and assumptions, which are categorized within level three of the fair value hierarchy: 

     
  September 30,
  2022   2021
Volatility 40%   40%
Risk-free interest rate 4.1%   0.3%
Expected term in years 0.4 - 2.4   0.5 - 3.4
Dividend yield -   -

 

In Fiscal 2022, there were no changes to the total fair value of this earnout liability. In Fiscal 2021, the Company reduced this liability from $90,000 to $70,000 based on changes in the expected likelihood of Kablooe reaching the specified earnings targets.

  

NOTE 6        ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

 

Accrued expenses and other current liabilities at September 30, 2022 and 2021 are as follows: 

          
   September 30, 
   2022   2021 
Accrued commissions/bonuses  $722,000   $127,000 
Paid time off   228,000    241,000 
Other   201,000    161,000 
Total  $1,151,000   $529,000 

 

 

 

 F-14 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

NOTE 7        SHAREHOLDERS’ EQUITY

 

“Blank Check” Preferred Stock

 

The Company is authorized to issue up to 4,000,000 shares of “blank check” preferred stock. The Board has the authority and discretion, without shareholder approval, to issue preferred stock in one or more series for any consideration it deems appropriate, and to fix the relative rights and preferences thereof including their redemption, dividend and conversion rights. Of these shares, 100,000 shares have been authorized as the Series A Participating Preferred Stock. There were no shares of preferred stock issued or outstanding at September 30, 2022 or 2021.

 

Warrants

 

At September 30, 2022, the Company had 151,000 warrants outstanding and exercisable. The warrants have exercise prices ranging from $1.75 to $1.84 per share and have a weighted average exercise price of $1.80 per share. At September 30, 2022, 76,000 of these warrants have a remaining life of 0.9 years and 75,000 warrants have an expiration date 90 days after a registration statement registering common stock (other than pursuant to an employee benefit plan) is declared effective by the Securities and Exchange Commission.

 

Other Activity

 

In Fiscal 2021, the Company issued 177,000 shares of its common stock pursuant to the exercise of stock options (see Note 8).

 

NOTE 8         SHARE-BASED COMPENSATION

 

2021 Equity Incentive Plan

 

In February 2021, shareholders of the Company approved the 2021 Equity Incentive Plan (the “2021 Plan”), which is administered by the Compensation Committee of the Board of Directors and authorizes 1,291,000 shares of common stock for grants of various types of equity awards to officers, directors, employees and consultants. Upon approval of the 2021 Plan, no additional awards were granted under the 2011 Long Term Incentive Plan (the “2011 Plan”), which expired according to its terms in March 2021. Shares authorized under the 2021 Plan include 1,000,000 new shares and 291,000 shares that remained available under the 2011 Plan. Awards which are forfeited or expire are eligible for regrant under the 2021 Plan. The exercise prices of stock options granted may not be less than the fair market value of the common stock as quoted on the Nasdaq stock market on the grant date and the expiration date of option awards may not exceed 10 years. At September 30, 2022, there were 1,014,000 shares of common stock available for grants under the 2021 Plan.

 

2011 Long Term Incentive Plan

 

In March 2011, shareholders of the Company approved the 2011 Plan, which originally authorized 850,000 shares of common stock for grants of various types of equity awards to officers, directors, employees, consultants, and independent contractors. In February 2018, the shareholders of the Company approved an amendment to the 2011 Plan to increase the aggregate number of shares of the Company's common stock authorized for issuance under the 2011 Plan by 1,000,000 shares of common stock, from 850,000 shares of common stock to 1,850,000 shares of common stock. Upon approval of the 2021 Plan, no additional awards were granted under the 2011 Plan, which expired according to its terms in March 2021.

 

 

 

 F-15 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

Stock Options

 

The fair value of option awards is estimated on the date of grant using the Black-Scholes option pricing model that uses the assumptions in the following table. The expected term represents the period over which the stock option awards are expected to be outstanding. The Company utilizes the simplified method to develop an estimate of the expected term of “plain vanilla” option grants. The expected volatility used is based on the historical price of the Company’s stock over the most recent period commensurate with the expected term of the award. The risk-free interest rate used is based on the implied yield of U.S. Treasury zero-coupon issues with a remaining term equivalent to the award’s expected term. The Company historically has not paid any dividends on its common stock and had no intention to do so on the date the share-based awards were granted. The Company accounts for forfeitures in the period they occur.

 

In applying the Black-Scholes option pricing model to options granted, the Company used the following assumptions:  

     
  Fiscal 2022   Fiscal 2021
Expected term (years) 2.5 - 5.0  
Expected volatility 68.8% - 78.6%  
Risk free interest rate 0.4% - 3.1%  
Expected dividends  

 

The Company made no grants of stock options or other equity awards in Fiscal 2021. In Fiscal 2022, the Company made the following option grants:

 

·Options to current and former non-employee directors to purchase an aggregate of 297,000 shares of its common stock. The options were granted throughout Fiscal 2022, expire five to ten years from the date of grant, 145,000 vested immediately, 129,000 vest one year from the date of grant and 23,000 were forfeited prior to vesting. These options had an aggregate grant date fair value of $245,000, which is being recognized ratably over the vesting period.
·Options to an employee to purchase 27,000 shares of its common stock. These options were granted in January and July of 2022, vest ratably over two years, expire five years from the date of grant and had an aggregate grant date fair value of $20,000, which is being recognized ratably over the vesting period.

 

The options granted during Fiscal 2022 had a weighted average grant date fair value of $0.82 per share. The Company recognized compensation expense for stock option awards of $201,000 and $69,000 during Fiscal 2022 and Fiscal 2021, respectively, which was recorded as a component of general and administrative expenses in its consolidated statements of operations.

 

No options were exercised during Fiscal 2022. During Fiscal 2021, the Company issued 177,000 shares of its common stock pursuant to the exercise of stock options for aggregate cash proceeds of $268,000, which had an aggregate intrinsic value of $306,000.

 

At September 30, 2022, there was $48,000 of unrecognized compensation cost related to nonvested stock option awards that is expected to be recognized over a weighted average period of 0.6 years.

 

 

 

 F-16 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

The following table summarizes stock option activity during Fiscal 2022: 

                    
       Weighted   Weighted     
       Average   Average   Aggregate 
   Number of   Exercise   Remaining   Intrinsic 
   Options   Price   Life (Yrs.)   Value 
Outstanding at September 30, 2021   928,000   $1.43           
Granted   324,000   $1.73           
Exercised      $           
Forfeited   (23,000)  $1.90           
Expired   (144,000)  $1.60           
Outstanding at September 30, 2022   1,085,000   $1.48    2.6   $26,920 
                     
Exercisable at September 30, 2022   938,000   $1.45    2.3   $26,920 

 

Options outstanding at September 30, 2022 have an exercise price between $1.13 and $2.39 per share.

 

NOTE 9      INCOME TAXES

 

The following table summarizes the Company’s consolidated provision for U.S. federal, state and foreign taxes on income:   

          
   Fiscal 2022   Fiscal 2021 
Current:          
Federal  $   $ 
State   3,000     
Foreign        
           
Deferred:          
Federal   (224,000)   (506,000)
State   6,000    (47,000)
Foreign   (22,000)   (146,000)
 Deferred Income Tax Expense (Benefit)   (237,000)   (699,000)
Change in valuation allowance   240,000    699,000 
Income tax provision  $3,000   $ 

 

 

 

 F-17 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

The deferred tax provision/(benefit) is the change in the deferred tax assets and liabilities representing the tax consequences of changes in the amounts of temporary differences, net operating loss carryforwards and changes in tax rates during the fiscal year. The Company’s deferred tax assets and liabilities are comprised of the following: 

          
   September 30, 
   2022   2021 
Deferred tax assets          
Net operating losses  $2,006,000   $2,093,000 
Share-based compensation   220,000    175,000 
Excess tax over book basis in inventory   101,000    43,000 
Reserves and other allowances   649,000    569,000 
Accrued compensation   70,000    15,000 
Interest expense limitation   48,000    40,000 
Other items   18,000    16,000 
Total deferred tax assets   3,112,000    2,951,000 
           
Deferred tax liabilities          
Depreciation   (12,000)   (18,000)
Prepaid expenses   (96,000)   (131,000)
Intangible assets   (178,000)   (216,000)
Total deferred tax liabilities   (286,000)   (365,000)
Valuation allowance   (2,826,000)   (2,586,000)
Net deferred tax assets  $   $ 

 

The Company recorded a provision for income taxes which includes net expense of $3,000 and $0 in Fiscal 2022 and 2021, respectively. The Fiscal 2022 expense of $3,000 is for state income tax expenses in states where net operating loss carryforwards (“NOLs”) were not available.

 

At September 30, 2022, the Company had available net NOLs for U.S. federal income tax purposes of $6,940,000 and NOLs for state income tax purposes of $978,000. NOLs generated prior to 2018 expire beginning in 2031 while NOLs generated after 2018 have an indefinite carryforward period. The NOLs result in a deferred tax asset of $1,680,000 with respect to U.S. federal income taxes and $40,000 with respect to state income taxes. In addition, at September 30, 2022, the Company had available NOLs for foreign income tax purposes of $1,569,000, resulting in a deferred tax asset of $283,000, expiring through 2028. Total net deferred tax assets, before valuation allowance, were $2,826,000 and $2,586,000 at September 30, 2022 and 2021, respectively. Undistributed earnings of the Company's foreign subsidiaries are considered permanently reinvested; therefore, in accordance with U.S. GAAP, no provision for U.S. federal or state income taxes would result. In Fiscal 2022, Forward Switzerland had a net loss for tax purposes of $45,000 and Forward UK had net income for tax purposes of $150,000.

 

At September 30, 2022, as part of its periodic evaluation of the necessity to maintain a valuation allowance against its deferred tax assets, and after consideration of all factors, including, among others, projections of future taxable income, current year NOL utilization and the extent of the Company's cumulative losses in recent years, the Company determined that, on a more likely than not basis, it would not be able to use remaining deferred tax assets, except with respect to the U.S. federal income taxes in the event the Company elects to effect repatriation of certain foreign source income of Forward Switzerland, which income is currently considered to be permanently reinvested and for which no U.S. tax liability has been accrued. Accordingly, the Company has determined to maintain a full valuation allowance against its net deferred tax assets. At September 30, 2022 and 2021, the valuation allowance was $2,826,000 and $2,586,000, respectively. In the future, the utilization of the Company's NOLs may be subject to certain change of control limitations. If the Company determines that it will be able to use some or all of its deferred tax assets in a future reporting period, the adjustment to reduce or eliminate the valuation allowance would reduce its income tax expense and increase after-tax income.

 

 

 

 F-18 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

The significant elements contributing to the difference between the U.S. federal statutory tax rate and the Company’s effective tax rate are as follows:  

          
   Fiscal 2022   Fiscal 2021 
U.S. federal statutory rate   21.0%    21.0% 
State tax rate, net of federal benefit   3.0%    (8.3%)
Foreign rate differential   2.9%    (2.6%)
Tax return to provision adjustments   (1.9%)   (78.8%)
Effect of state tax rate change   (3.8%)   (7.8%)
Change in valuation allowance   (20.3%)   129.9% 
Permanent differences   (1.1%)   (53.4%)
           
Effective tax rate   (0.2%)   0.0% 

 

In December 2020, the Company received approval of its application for forgiveness of its note payable related to the Paycheck Protection Program (the “PPP loan”) in the aggregate principal amount of $1,357,000, which was not recognized as taxable income pursuant to the CARES Act. Pursuant to the Consolidated Appropriations Act, 2021, which was enacted by Congress and signed into law by the President on December 27, 2020, all expenses utilizing funds from PPP loans will be deductible against taxable income.

 

At September 30, 2022 and 2021, the Company had not accrued any interest or penalties related to uncertain tax positions. It is the Company's policy to recognize interest and/or penalties, if any, related to income tax matters in income tax expense in the consolidated statements of operations. For the periods presented in the accompanying consolidated statements of operations, no material income tax related interest or penalties were assessed or recorded. All fiscal years prior to the fiscal year ended September 30, 2019 are closed to federal and state examination.

 

NOTE 10        EARNINGS PER SHARE

 

Basic earnings per share data for each period presented is computed using the weighted average number of shares of common stock outstanding during each such period. Diluted earnings per share data is computed using the weighted average number of common and dilutive common equivalent shares outstanding during each period. Dilutive common equivalent shares consist of shares that would be issued upon the exercise of stock options and warrants, computed using the treasury stock method. A reconciliation of basic and diluted earnings/loss per share is as follows: 

          
   For the Fiscal Years Ended 
   September 30, 
   2022   2021 
Numerator:        
Net (loss)/income  $(1,378,000)  $524,000 
           
Denominator:          
Weighted average common shares outstanding   10,061,000    9,950,000 
Dilutive common share equivalents       493,000 
Weighted average dilutive shares outstanding   10,061,000    10,443,000 
           
(Loss)/earnings per share:          
Basic  $(0.14)  $0.05 
Diluted  $(0.14)  $0.05 

 

 

 

 F-19 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

There were no anti-dilutive securities excluded from the calculation of diluted earnings per share in Fiscal 2021. The following securities were excluded from the calculation of diluted earnings per share in Fiscal 2022 because their inclusion would have been anti-dilutive:  

     
   Fiscal 2022 
Options   1,085,000 
Warrants   151,000 
Total potentially dilutive shares   1,236,000 

 

NOTE 11        COMMITMENTS AND CONTINGENCIES

 

Guarantee Obligation

 

In February 2010, Forward Switzerland and its European logistics provider (freight forwarding and customs agent) entered into a Representation Agreement (the “Representation Agreement”) whereby, among other things, the European logistics provider agreed to act as Forward Switzerland's fiscal representative in The Netherlands for the purpose of providing services in connection with any value added tax matters. As part of this agreement, Forward Switzerland agreed to provide an undertaking (in the form of a bank letter of guarantee) to the logistics provider with respect to any value added tax liability arising in The Netherlands that the logistics provider is required to pay to Dutch tax authorities on its behalf.

 

In February 2010, Forward Switzerland entered into a guarantee agreement with a Swiss bank relating to the repayment of any amount up to €75,000 (equal to approximately $77,000 at September 30, 2022) paid by such bank to the logistics provider in order to satisfy such undertaking pursuant to the bank letter of guarantee. Forward Switzerland would be required to perform under the guarantee agreement only in the event that (i) a value added tax liability is imposed on the Company's revenues in The Netherlands; (ii) the logistics provider asserts that it has been called upon in its capacity as surety by the Dutch Receiver of Taxes to pay such taxes; (iii) Forward Switzerland or the Company on its behalf fails or refuses to remit the amount of value added tax due to the logistics provider upon its demand; and (iv) the logistics provider makes a drawing under the bank letter of guarantee. Under the Representation Agreement, Forward Switzerland agreed that the letter of guarantee would remain available for drawing for three years following the date that its relationship terminates with the logistics provider to satisfy any value added tax liability arising prior to expiration of the Representation Agreement but asserted by The Netherlands after expiration.

 

The initial term of the bank letter of guarantee expired February 28, 2011, but it renews automatically for one-year periods on February 28 of each subsequent year unless Forward Switzerland provides the Swiss bank with written notice of termination at least 60 days prior to the renewal date. It is the intent of Forward Switzerland and the logistics provider that the bank letter of guarantee amount be adjusted annually. In consideration of the issuance of the letter of guarantee, Forward Switzerland has granted the Swiss bank a security interest in all of its assets on deposit with, held by, or credited to Forward Switzerland’s accounts with, the Swiss bank (approximately $467,000 at September 30, 2022). At September 30, 2022, the Company had not incurred a liability in connection with this guarantee.

 

Legal Proceedings

 

From time to time, the Company may become a party to legal actions or proceedings in the ordinary course of its business. At September 30, 2022, there were no such actions or proceedings, either individually or in the aggregate, that, if decided adversely to its interests, the Company believes would be material to its business.

 

 

 

 F-20 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

NOTE 12      LEASES

 

The Company’s operating leases are primarily for corporate, engineering and administrative office space. Total operating lease expense in Fiscal 2022 was $631,000, of which $57,000 was recorded in sales and marketing expenses and $574,000 was recorded in general and administrative expenses on the consolidated statements of operations.  Total operating lease expense in Fiscal 2021 was $611,000, of which $55,000 was recorded in sales and marketing expenses and $556,000 was recorded in general and administrative expenses on the consolidated statements of operations. Cash paid for amounts included in operating lease liabilities in Fiscal 2022 and Fiscal 2021, which have been included in cash flows from operating activities, was $601,000 and $489,000, respectively.

 

At September 30, 2022, the Company’s operating leases had a weighted average remaining lease term of 8.4 years and a weighted average discount rate of 5.7%.

 

Future minimum payments under non-cancellable operating leases are as follows:  

     
Fiscal 2023  $575,000 
Fiscal 2024   592,000 
Fiscal 2025   556,000 
Fiscal 2026   510,000 
Fiscal 2027   419,000 
Thereafter   1,979,000 
Total future minimum lease payments   4,631,000 
Less imputed interest   (1,003,000)
Total  $3,628,000 

 

NOTE 13       RELATED PARTY TRANSACTIONS 

 

Buying Agency and Supply Agreement

 

The Company has a Buying Agency and Supply Agreement (the “Supply Agreement”) with Forward China. The Supply Agreement provides that, upon the terms and subject to the conditions set forth therein, Forward China will act as the Company’s exclusive buying agent and supplier of Products (as defined in the Supply Agreement) in the Asia-Pacific region. The Company purchases products at Forward China’s cost and pays to Forward China a monthly service fee equal to the sum of (i) $100,000, and (ii) 4% of “Adjusted Gross Profit”, which is defined as the selling price less the cost from Forward China. The Supply Agreement expires October 22, 2023. Terence Wise, Chief Executive Officer and Chairman of the Company, is the owner of Forward China. In addition, Jenny P. Yu, a Managing Director of Forward China, beneficially owns more than 5% of the Company’s common stock. The Company recorded service fees to Forward China of $1,398,000 and $1,404,000 during Fiscal 2022 and Fiscal 2021, respectively, which are included as a component of cost of sales upon sales of the related products.

 

The Company has a separate agreement with Forward China to address the potential impact of customers sourcing directly from Forward China. In the event a customer bypasses the services of the Company and does business directly with Forward China, Forward China will pay a commission of 50% of the net revenue, less direct costs, generated from the products or services sold. The Company recognized revenue of $12,000 of commissions related to this agreement in Fiscal 2021. No commissions were recognized in Fiscal 2022.

 

The Company made prepayments to Forward China for inventory purchases of $20,000 and $317,000 at September 30, 2022 and 2021, respectively, which are included in prepaid expenses and other current assets on the consolidated balance sheets.

 

 

 

 F-21 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

Promissory Note

 

On January 18, 2018, the Company issued a $1,600,000 unsecured promissory note payable to Forward China to fund the acquisition of IPS. The promissory note bears interest at a rate of 8% per annum and had an original maturity date of January 18, 2019. Monthly interest payments commenced on February 18, 2018, with the principal due at maturity. The Company incurred and paid interest associated with this note of $122,000 and $128,000 in Fiscal 2022 and Fiscal 2021, respectively. The maturity date of this note was extended to December 31, 2024. The maturity date of the note has been extended on several occasions to assist the Company with liquidity. The Company made principal payments of $200,000 on this note during Fiscal 2022.

 

Other Related Party Activity

 

In October 2020, the Company began selling smart-enabled furniture, which is sourced by Forward China and sold in the U.S. under the Koble brand name. The Koble brand is owned by The Justwise Group Ltd. (“Justwise”) a company owned by Terence Wise, Chief Executive Officer and Chairman of the Company. The Company recognized revenues from the sale of Koble products of $1,741,000 and $1,493,000 in Fiscal 2022 and Fiscal 2021, respectively.

 

The Company entered into an agreement with Justwise effective March 1, 2022, under which (i) Justwise will perform design and marketing services related to the Koble products sold by the Company and (ii) the Company was granted a license to sell Koble products. In exchange for such services, the Company will pay Justwise $10,000 per month plus 1% of the cost of Koble products purchased from Forward China. This agreement is effective until August 31, 2023, may be extended thereafter for a mutually agreed upon term and can be terminated thereafter by either party giving three months’ notice. The Company incurred costs of $90,000 under this agreement for Fiscal 2022, of which $84,000 was included in selling and marketing expenses and $6,000 is included as a component of cost of sales upon sales of the related products. The Company had accounts payable to Justwise of $15,000 and $1,000 at September 30, 2022 and 2021, respectively.

 

The Company recorded revenue from a customer whose principal owner is an immediate family member of Jenny P. Yu, a shareholder of the Company and managing director of Forward China. The Company recognized revenues from this customer of $780,000 and $418,000 in Fiscal 2022 and Fiscal 2021, respectively. The Company had no accounts receivable from this customer at September 30, 2022 or 2021.

   

A member of the Company’s Audit, Governance and Compensation Committees of its Board of Directors is also a member of the Board of Directors of a company to whom the Company’s OEM distribution segment sold products during Fiscal 2021. The Company recognized revenue of $13,000 and $63,000 from the sale of such products during Fiscal 2022 and 2021, respectively.

 

NOTE 14        401(k) PLAN

 

The Company maintains a 401(k) benefit plan allowing eligible employees to make pre-tax and/or after-tax contributions of a portion of their salary in amounts subject to IRS limitations. The Company made immediately vested contributions of $379,000 during Fiscal 2022, of which $313,000 was recorded to cost of sales, $16,000 was recorded to sales and marketing expense and $50,000 was recorded to general and administrative expense on the consolidated statement of operations. The Company made immediately vested matching contributions of $331,000 in Fiscal 2021, of which $260,000 was recorded to cost of sales and $71,000 was recorded to general and administrative expenses on the consolidated statement of operations.

 

 

 

 F-22 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

NOTE 15        SEGMENTS AND CONCENTRATIONS

 

Segments

 

The Company has three reportable segments: OEM distribution, retail distribution and design. See Note 2 for more information on the composition and accounting policies of our reportable segments.

 

Our chief operating decision maker (“CODM”) regularly reviews revenue and operating income for each segment to assess financial results and allocate resources. For our OEM and retail distribution segments, we exclude general and administrative and general corporate expenses from their measure of profitability as these expenses are not allocated to the segments and therefore not included in the measure of profitability used by the CODM. For the design segment, general and administrative expenses directly attributable to that segment are included in its measure of profitability as these expenses are included in the measure of its profitability reviewed by the CODM. We do not include intercompany activity in our segment results shown below to be consistent with the information that is presented to the CODM. Segment assets consist of accounts receivable and inventory, which are regularly reviewed by the CODM, as well as goodwill and intangible assets resulting from design segment acquisitions.

 

Information by segment and related reconciliations are shown in tables below: 

          
   Revenues 
   Fiscal 2022   Fiscal 2021 
OEM distribution  $18,036,000   $19,290,000 
Retail distribution   4,130,000    3,183,000 
Design   20,171,000    16,549,000 
Total segment revenues  $42,337,000   $39,022,000 

 

   Operating Income/(Loss) 
   Fiscal 2022   Fiscal 2021 
OEM distribution  $905,000   $1,479,000 
Retail distribution   (1,809,000)   (779,000)
Design   2,148,000    603,000 
Total segment operating income   1,244,000    1,303,000 
General corporate expenses   (2,484,000)   (2,068,000)
Total loss from operations   (1,240,000)   (765,000)
Other expense/(income), net   136,000    (1,289,000)
(Loss)/income before income taxes  $(1,376,000)  $524,000 

 

   Depreciation and Amortization 
   Fiscal 2022   Fiscal 2021 
OEM distribution  $8,000   $7,000 
Retail distribution       1,000 
Design   301,000    319,000 
Total  $309,000   $327,000 

 

 

 

 F-23 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

          
   Segment Assets 
   September 30, 
   2022   2021 
OEM distribution  $4,276,000   $5,898,000 
Retail distribution   3,816,000    2,178,000 
Design   6,116,000    5,824,000 
Total segment assets   14,208,000    13,900,000 
General corporate assets   6,731,000    5,956,000 
Total assets  $20,939,000   $19,856,000 

 

Geographic Concentrations

 

The Company’s long-lived assets consist of property and equipment and operating lease right of use assets, all of which are located in the United States. The following table sets forth our consolidated net revenues by country for Fiscal 2022 and Fiscal 2021:  

          
   Revenues 
   Fiscal 2022   Fiscal 2021 
United States  $29,490,000   $25,670,000 
China   5,325,000    5,640,000 
Germany   2,976,000    2,787,000 
Poland   2,643,000    3,111,000 
Other foreign countries   1,903,000    1,814,000 
Total  $42,337,000   $39,022,000 

 

Customer Concentrations

 

In Fiscal 2022 and Fiscal 2021, the Company had certain customers in the OEM distribution segment whose individual percentage of the Company’s consolidated revenues was 10% or greater. Revenues from two of these customers or their affiliates or contract manufacturers represented 23.0% of the Company’s consolidated net revenues in Fiscal 2022 and revenues from three of these customers or their affiliates or contract manufacturers represented 36.8% of the Company’s consolidated net revenues in Fiscal 2021.

 

In Fiscal 2022, the Company had one customer in the design segment whose individual percentage of the Company’s consolidated revenues was 10% or greater. Revenues from this customer represented 10.6% of the Company’s consolidated net revenues in Fiscal 2022. There were no customers in the design segment whose individual percentage of the Company’s consolidated net revenues was 10% or greater in Fiscal 2021.

 

At September 30, 2022 and 2021, the Company had customers in the OEM distribution segment whose accounts receivable balances accounted for 10% or more of the Company’s consolidated accounts receivable. Accounts receivable from two customers or their affiliates or contract manufacturers represented 28.1% of the Company’s consolidated accounts receivable at September 30, 2022 and accounts receivable from three customers or their affiliates or contract manufacturers represented 44.0% of the Company’s consolidated accounts receivable at September 30, 2021.

 

 

 

 F-24 

 

 

FORWARD INDUSTRIES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

Supplier Concentration

 

The Company’s OEM and retail distribution segments procure substantially all their products through independent suppliers in China through Forward China. Depending on the product, Forward China may require several different suppliers to furnish component parts or pieces.

 

NOTE 16         LINE OF CREDIT

 

The Company, specifically IPS, has a $1,300,000 revolving line of credit with a bank which was renewed in February 2022. The line of credit has a maturity date of May 31, 2023, is guaranteed by the Company and is secured by all of IPS’ assets. The interest rate on the line of credit is 0.75% above The Wall Street Journal prime rate. The effective interest rate was 7.0% and 4.0% at September 30, 2022 and 2021, respectively. In March 2021, the Company paid down the outstanding balance on the line of credit and $1,300,000 was available at September 30, 2022 and 2021. The Company is subject to certain debt-service ratio requirements which are measured annually. The Company was in compliance with such covenants at September 30, 2022.

 

NOTE 17         DEBT

 

On April 18, 2020, the Company entered into a PPP loan in an aggregate principal amount of $1,357,000. The loan was unsecured, bore interest at a rate of 1.0% per annum and was scheduled to mature on April 18, 2022. In October 2020, the Company filed for forgiveness of this loan and in December 2020, the Small Business Administration (“SBA”) approved its forgiveness request. The forgiveness has been accounted for as an extinguishment of debt and the resulting gain has been recorded as forgiveness of note payable on the consolidated statement of operations for Fiscal 2021. There is a six-year period during which the SBA can review the Company’s forgiveness.

 

 

 

 F-25 

EX-4.2 2 forward_ex0402.htm AMENDED AND RESTATED PROMISSORY NOTE

Exhibit 4.2

 

Amended and restated Promissory Note

 

U.S. $1,600,0001 January 18, 2018

 

 

The undersigned maker, Forward Industries Inc, a New York Corporation (“Borrower”) promises to pay to the order of Forward Industries (Asia-Pacific) Corporation (“Lender”), at 101, Building 13, Bishui Laintian,, New Century Villas, Dongguan City, Guandong Province, China, 523123, the principal sum of one million six hundred thousand Dollars (U.S. $1,600,000), together with interest accruing thereon from the date hereof at the rate and time hereinafter provided.

 

Interest (computed on the basis of a 360-day year for the actual number of days elapsed) on the outstanding balance of principal evidenced by this Note shall accrue at a rate per annum (the “Applicable Interest Rate”) equal to eight percent (8%).

 

Interest only shall be due and payable on February 18, 2018, and on the 18th day (or 17th on the maturity date) of each month thereafter until December 31, 2024, at which time the entire principal and all accrued interest hereunder shall be immediately due and payable in full.

 

The failure of Borrower to pay to Lender promptly within five (5) days after written notice from Lender that amounts are due and payable under this Note shall constitute an event or default under this Note. At any time after the occurrence of any such event of default, the indebtedness evidenced by this Note and/or any note(s) or other obligation(s) which may be taken in renewal, extension, substitution or modification of all or any part of the indebtedness evidenced thereby and all other obligations of Borrower to Lender howsoever created and existing shall, at the option of the Lender in its sole discretion, immediately become due and payable without demand upon or notice to Borrower, and Lender shall be entitled to exercise all remedies as provided by law and/or equity.

 

Borrower hereby waives presentment for payment, demand, notice of dishonor and protest and agrees that (i) any collateral, lien or right of setoff securing any indebtedness evidenced by this Note may, from time to time, in whole or in part, be exchanged or released, and any person liable on or with respect to this Note may be released, all without notice to or further reservations of rights against Borrower, any endorser, surety or guarantor and all without in any way affecting or releasing the liability of Borrower, any endorser, surety or guarantor, and (ii) none of the terms or provisions hereof may be waived, altered, modified or amended except as Lender may consent thereto in writing.

 

Borrower hereby agrees to pay all out-of-pocket costs and expenses, including reasonable attorneys’ fees, incurred by Lender in the collection of the indebtedness evidenced by this Note, in enforcing any of the rights, powers, remedies and privileges of Lender hereunder, or in connection with any further negotiations, modifications, releases, or otherwise incurred by Lender in connection with this Note. As used in this Note, the term “attorneys’ fees” shall mean reasonable charges and expenses for legal services rendered to or on behalf of Lender in connection with the collection of the indebtedness evidenced by this Note at any time whether prior to the commencement of judicial proceedings and/or thereafter at the trial and/or appellate level and/or in pre-judgment and post-judgment or bankruptcy proceedings.

 

In no event shall the rate of interest charged under this Note exceed the rate that may legally be charged to Borrower for obligations of this nature under the laws of the State of Florida, and any interest that may be paid in excess of the legal limit shall, at the option of Lender, be refunded to Borrower or shall be applied towards payment of the principal obligation under this Note.

 

If any installment of interest, principal or principal and interest shall become overdue for a period in excess of ten (10) days, in addition to such payment, a “late charge” in the amount of five percent (5%) of such overdue payment shall be paid by Borrower to Lender on demand for the purpose of defraying the expenses incident to handling such delinquent payments.

 

 

 


1 As for the filing date of the Form 10-K for the fiscal year ended September 30, 2022, the principal had been reduced to $1,400,000.

 1 

 

 

During the continuation of any default by Borrower in the payment of any installment of interest, principal or principal and interest under this Note, the interest rate provided herein shall be increased to a rate which shall be equal to the maximum rate of interest allowable under the laws of the State of Florida. Venue of any litigation arising in connection with this Note shall be in Palm Beach County, Florida.

 

To the extent that Lender receives any payment on account of any of Borrower’s obligations, and any such payment(s) or any part thereof are subsequently invalidated, declared to be fraudulent or preferential, set aside, subordinate and/or required to be repaid to a trustee, receiver or any other person or entity under any bankruptcy act, state or federal law, common law or equitable cause, then, to the extent of such payment(s) received, Borrower’s obligations or part thereof intended to be satisfied shall be revived and continue in full force and effect, as if such payment(s) had not been received by Lender and applied on account of Borrower’s obligations.

 

Borrower agrees that this Note shall be deemed to have been made under and shall be governed by the laws of the State of Florida in all respects, including matters of construction, validity and performance. If any provisions of this Note shall be deemed unenforceable under applicable law, such provision shall be ineffective, but only to the extent of such unenforceability, without invalidating the remainder of such provision or the remaining provisions of this Note. All of the terms and provisions of this Note shall be applicable to and be binding upon each and every maker, endorser, surety, guarantor, all other persons who are or may become liable for the payment hereof and their heirs, personal representatives, successors or assigns.

 

BORROWER AND LENDER (BY ACCEPTING THIS NOTE) HEREBY MUTUALLY WAIVE TRIAL BY JURY IN ANY ACTION, PROCEEDING OR COUNTERCLAIM BROUGHT BY EITHER BORROWER OR LENDER AGAINST THE OTHER AND BASED UPON, ARISING OUT OF, OR IN CONNECTION WITH, THIS NOTE OR OTHER DOCUMENTS EXECUTED IN CONNECTION WITH THE LOAN EVIDENCED BY THIS NOTE.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 2 

 

 

 

FORWARD INDUSTRIES, INC.

 

 

 

By:___________________________________

Name: _________________

Its: Chief Financial Officer

 

 

STATE OF _________________ )
  ) SS:
COUNTY OF _______________ )

 

The foregoing Promissory Note was acknowledged before me this _____ day of _______________, 20__, by ____________________, the _______________ of _______________

____________________________________, a ____________________, on behalf of the _______________, (    ) who is personally known to me OR (    ) who produced ____________________________________________________________ as identification.

 

 

____________________________________

Notary Signature

 

____________________________________

Print Notary Name

 

NOTARY PUBLIC

State of _______________ at Large

 

My Commission Expires:

 

 

 

 

 

 

 

 

 

 

Promissory Note Signature Page

   

 

EX-10.11 3 forward_ex1011.htm FORWARD AND JUSTWISE AGREEMENT

Exhibit 10.11

 

 

Forward Industries, Inc.

700 Veterans Hwy, Suite 100

Hauppauge, NY 11788

www.forwardindustries.com

 

 

 

TO: JUSTWISE GROUP Ltd, 6, The Shires, Shire Hill, Saffron Walden CB11 3AP. (“Consultant”)

 

FROM: FORWARD INDUSTRIES, Inc. (the “holding company” and its subsidiaries) (Referred to herein as “FORD”)

Date: September 1, 2022

Dear Mr Morgan:

 

CONSULTANCY AGREEMENT

 

This letter sets out the terms on which you and Justwise, as of the date above written, have been engaged jointly as a Consultant (the “Consultant”) for new product development within Forward Industries and /or its subsidiaries or associated companies and JV’s:

 

1.You will be reporting directly to James Berberian.

 

2.

 

In consideration of your services FORD will disburse a fee of $10,000 per month excluding any pre-agreed expense. These services shall be provided as directed by Mr Berberian and as outlined in the attached appendix, subject, however, to changes which shall be agreed to in writing.

 

3.Fees and expenses will become due and payable to Consultant on the first business day of each month and shall be settled promptly within five business days thereafter.

 

4.This agreement is effective as of the date of this letter for a twelve-month period and may be extended for such period thereafter based on the mutual agreement of the parties hereto.

 

5.The agreement can be terminated by either party with three months’ written notice.

 

6.

 

The Consultant undertakes not to engage with any company in this “sector” other than FORD during the agreement term and for a period of three months after termination. The business sector as defined herein is any and all household furniture for sale within the North America geographic region, as well as Costco worldwide.

 

7.As part of this agreement, FORD has the right to sell Koble branded products within the North America geographic region, as well as to Costco worldwide. Justwise warrants that it has the right to grant FORD permission to sell Koble products. In exchange, FORD will pay Justwise a license fee equal to 1% of FORD’s cost to acquire Koble products.

 

8.Each party agrees to keep strictly confidential and not to disclose to any person (in particular to any competitor of either party) the content of this Agreement, the arrangement set out therein, the Project, undertaken under the terms of this agreement, the identity of any introduced persons and the confidential information of the other party (including without limitation the details of the other party's business practices and contacts) except that FORD may disclose confidential information relating to the Project to the introduced persons to the extent necessary to provide its services in relation to the Project. This obligation of confidentiality shall not apply to any information which a party is required to disclose by any applicable law or any regulatory authority to which that party is subject.

 

9.The intellectual property (IP) associated with this arrangement may fall into the following categories.

 

a.Justwise developed IP; of which FORD may sell into North America and Costco worldwide.

 

b.Mutually developed IP; of which FORD may sell into North America and Costco worldwide, and Justwise may sell into the rest of the world.

 

c.FORD developed IP; of which FORD may sell globally and to which Justwise has no rights under this agreement.

 

10.The Consultant agrees to indemnify and hold FORD harmless against all reasonable actions, claims, costs, liabilities, and issues which may be made against it or which it may suffer or incur because of, or which relate to or arise directly from any breach by the Consultant of the terms in this Agreement. The Consultant’s liability shall be limited to the value of the total fees to which it is entitled under this Agreement (and any extension thereof).

 

11.Each of the parties will bear their own costs in relation to the negotiation, execution, and performance of this Agreement.

 

12.Nothing in this Agreement is intended to or shall operate to create a partnership between the parties or, save as otherwise expressly set out in this agreement, to authorise either party to act as agent for the other and neither party shall have authority to act in the name or on behalf of or otherwise to bind the other in any way (including but not limited to) the making of any representation or warranty, the assumption of any obligation or liability and the exercise of any right or power and neither party shall hold itself out as or represent itself as an agent of the other.

 

13.The parties agree that this Agreement does not confer any rights or benefits enforceable by any person not party to it within the meaning of the Contracts (Rights of Third Parties) Act 1999.

 

14.This Agreement shall be governed by English law and the parties submit to the jurisdiction of the English Courts.

 

If you agree to the above terms and conditions, please acknowledge your acceptance by signing and returning the enclosed copy of this letter.

 

Yours sincerely

 

 

………………….........................

Chief Financial Officer

for and on behalf of FORWARD INDUSTRIES, Inc.

700 Veterans Memorial Hwy, Suite 100, Hauppauge, NY 11788

 

 

 

 

 

I accept the above terms and conditions.

 

 

………………….........................

 

Howard Morgan (Mr)

for and on behalf of Justwise Group Ltd.,

6, The Shires, Shire Hill, Saffron Walden CB11 3AP

 

 

Dated      2022

 

 

 1 

 


Appendix: Justwise Statement of Work

 

Brands:

·                     Koble

·                     Highmore

·                     Any other launched by Forward

 

Market Trend Analysis:

·                     Analyze and Recommend future Trends

oIn furniture and home décor design
oTrends in Style
oTrends in material (Fabrics)
oTrends in Color
oTrends in texture
oTrends in integrated technology
oSupported by data, Mood boards and examples

  

Product Roadmap:

·                     Same chart as the original agreement summarized below:

oStage 1 – Ideation
oStage 2 – Trend Analysis
oStage 3 – Briefing
oStage 4 – Sampling
oStage 5 – Marketing Support
oStage 6 – Post Selection Support

 

·                     Customer Specific Roadmaps: Forward to provide direction by account.

oCostco
oWayfair
oBest Buy
oApple
oStaples / Office Depot

  

·                     Product Specific Projects:

oTurnkey Inspired Desks
oLove Sack Inspired Couches
oSecret Labs Inspired Gaming Desk
oQuick Charge Integration? (Magsafe / USB / USC)
oSmart Desk (Apple inspired design)

  

Product Development:

·                     Develop engineered drawings to be delivered to the factory for development

·                     Develop Spec pack to be delivered to the factory

·                     Work with FIC and Factories to develop “golden” sample

·                     Work with FIC and Factories to develop packaging

·                     Tooling analysis. Funding of tooling to be agreed upon in advance by all parties on the project.

·                     Coordinate compliance with Andy Ball

·                     Share compliance cost where there is overlap with Justwise and Forward

·                     Work with Andy Ball to ensure there is compliance

 

 

 

 2 

 

 

Marketing Support:

·                     Photography and videography – Based on customer requests and requirements

·                     Access to original files in the format needed by customer.

·                     Descriptions and Ad copy for online setups, packaging development and production

·                     Power-point presentation slides for each product developed, for each category, trends, and for over all sales function.

·                     Share Koble social media data to help guide US strategy.

 

Customer Involvement:

·                     Participate in customer sales meetings in person on an as needed basis (subject to agreed budget for flights / accommodation)

·                     Participate in customer sales call via Zoom on an as needed basis

·                     Analyze US Customer web sites to develop market data on best sellers and trends through analyzing reviews and number of reviews.

·                     Identify opportunities

 

Furniture Channel in the US:

·                     Assist in developing strategy to break into the furniture channel in the North America

·                     Furniture store analysis (through website analysis)

·                     Recommended product roadmap for this channel.

 

Teamwork:

·                     Meet with Justwise quarterly for strategy and review

·                     Justwise to Travel to US on and as needed basis (subject to agreed travel budget)

·                     Weekly Zoom with both teams

 

 

 

 

 3 

 

EX-10.12 4 forward_ex1012.htm EMPLOYMENT AGREEMENT - ROBERT WILD

Exhibit 10.12

 

EMPLOYMENT AGREEMENT

 

This Employment Agreement (this “Agreement”) is entered into as of January ____, 2018 (the “Effective Date”) by and between Intelligent Product Solutions, Inc., a New York corporation (the “Company”) and Robert Wild, an individual (“Employee”). Each of the Company and Employee may be referred to herein individually as a “Party,” and collectively as the “Parties.”

 

WHEREAS, the Company desires to employ Employee and Employee desires to be employed by the Company on the terms and conditions set forth herein.

 

NOW, THEREFORE, in consideration of the mutual agreements and covenants, promises, and obligations contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties hereby agree as follows:

 

1.             Duties and Extent of Services

 

1.1           Efforts. During the term of employment, Employee shall devote his or her full-time business efforts to the performance of Employee’s duties and the furtherance of the Company’s interests as well as the interests of the Company’s parent-company, Forward Industries, Inc. and its subsidiaries (collectively, the “Parent”).

 

1.2           Duties. Employee shall serve as Senior Vice President with all duties, responsibilities and authority as are commensurate and consistent with such position, and as may be, from time to time, assigned to Employee by the President and/or COO of the Company.

 

1.3           Place of Performance. The principal place of Employee’s employment shall be the Company’s office currently located at Hauppauge, New York; provided that, Employee may be required to travel on Company business while employed by the Company.

 

2.             Compensation

 

2.1           Base Salary. The Company shall pay Employee an annual rate of base salary of $235,000.00 (“Base Salary”) in accordance with the Company’s customary payroll practices and all applicable wage payment laws.

 

2.2           Additional Benefits.

 

2.2.1        Employee Benefits. While employed by the Company, Employee shall be entitled to all applicable Company benefits, which may be changed by the Company at any time in the Company’s sole and absolute discretion and without notice of any kind to Employee. Current benefits are summarized in Exhibit “A” attached hereto. Notwithstanding anything contained in Exhibit “A” to the contrary, Employee shall be entitled to four (4) weeks PTO per calendar year.

 

2.2.2        Equity Awards. On the Effective Date, the Company will cause its corporate parent, Forward Industries, Inc. (“Forward”) to grant the following equity awards to the Executive pursuant to the Forward Industries, Inc. 2011 Long Term Incentive Plan (the “Plan”): shares of Restricted Stock of Forward valued at $25,000, which shall vest as follows: $10,000 on the date hereof, and two (2) equal increments of $7,500, the first six (6) months from the Effective Date and the second twelve (12) months from the Effective Date, subject to continued employment with the Company on the applicable vesting date. The number of shares shall be determined by the average of the NASDAQ Closing Price for Forward Industries, Inc. for the ten (10) trading days ending on the day prior to the Effective Date hereof. All other terms and conditions of such awards shall be governed by the terms and conditions of the Plan (a copy of which is annexed as Exhibit “B” attached hereto), the applicable award agreements and further subject to Section 7.4.4 herein.

  

2.2.3        Business Expenses. Employee shall be entitled to reimbursement for reasonable and necessary out-of-pocket business, entertainment, and travel expenses incurred by Employee in connection with the performance of Employee’s duties, in accordance with the Company’s expense reimbursement policies, including but not limited to reimbursement for cell phone expenses and all tolls.

 

 

 

 1 

 

 

3.             Disclosure of Confidential Information

 

3.1           Confidential Information.

 

3.1.1        For purposes of this Agreement, “Confidential Information” includes, but is not limited to, all information not generally known to the public, in spoken, printed, electronic or any other form or medium, relating directly or indirectly to: business processes, products, patents, sources of supply, customer dealings, data, source code, business plans, practices, methods, policies, publications, research, operations, strategies, techniques, agreements, transactions, potential transactions, negotiations, know-how, trade secrets, computer programs, computer software, applications, operating systems, software design, work-in-process, databases, records, systems, supplier information, vendor information, financial information, results, legal information, marketing and advertising information, pricing information, design information, personnel information, developments, reports, internal controls, graphics, drawings, market studies, sales information, revenue, costs, notes, communications, algorithms, product plans, designs, models, ideas, inventions, unpublished patent applications, original works of authorship, discoveries, experimental processes, experimental results, specifications, customer information, customer lists, distributor lists, and buyer lists of the Company or its subsidiaries, affiliates or any existing or prospective customer, supplier, investor or other associated third party, or of any other Person that has entrusted information to the Company in confidence. Employee understands that the above list is not exhaustive, and that Confidential Information also includes other information that is marked or otherwise identified as confidential or proprietary, or that would otherwise appear to a reasonable person to be confidential or proprietary in the context and circumstances in which the information is known or used. For purposes of this Agreement, “Person” means an individual, corporation, partnership, joint venture, limited liability company, governmental authority, unincorporated organization, trust, association, or other entity.

 

3.1.2        Employee recognizes, acknowledges and agrees that Employee has had and will continue to have access to secret and Confidential Information regarding the Company. Employee acknowledges and agrees that such information is of great value to the Company, has been and at all times and shall remain the sole and exclusive property of the Company, and will be acquired by Employee in the strictest of confidence. In consideration of the obligations undertaken by the Company herein, Employee will not, at any time during or after Employee’s employment hereunder, reveal, divulge or make known to any Person, any Confidential Information acquired by Employee during the course of his employment. Employee agrees to use Employee’s best efforts to maintain the confidentiality of the Confidential Information during the course of, and at all times after, Employee’s employment with the Company, including adopting and implementing all procedures prescribed by the Company to prevent unauthorized use of Confidential Information or disclosure of Confidential Information to any unauthorized Person. Employee shall take all necessary administrative, technical, and physical actions necessary to secure and protect the confidentiality, integrity, and security of the Confidential Information, as well as any third-party financial information and Personally Identifiable Information received, accessed, or used by Employee in the performance of Employee’s duties. “Personally Identifiable Information” means information that, whether maintained or transmitted individually or in the aggregate with other information, and whether or not Confidential Information, allows a natural person to be identified, including, but not limited to, the name, birthday, address, telephone number, social security number or other unique identifiers of any natural person. Employee agrees that Employee will not download, upload, or otherwise transfer copies of Confidential Information to any external storage media or cloud storage (except as authorized by the Company when necessary in the performance of Employee’s duties for the Company and for the Company’s sole benefit).

 

3.1.3        Notwithstanding the foregoing, Employee shall have no confidentiality obligations with respect to any Confidential Information that: (i) is or becomes publicly known through publication, inspection of a product, or otherwise, and through no negligence or other wrongful act of Employee; (ii) is obtained or received by Employee from a third party without similar restriction and without breach of any agreement; or (iii) is required to be disclosed under applicable law or judicial process.

 

3.2           Whistleblower Provision. Nothing contained in this Agreement shall be construed to prevent Employee from reporting any act or failure to act to the Securities and Exchange Commission or other governmental body or prevent Employee from obtaining a fee as a “whistleblower” under Rule 21F-17(a) under the Securities Exchange Act of 1934 or other rules or regulations implemented under the Dodd-Frank Wall Street Reform Act and Consumer Protection Act.

 

 

 

 2 

 

 

3.3           Notice of Immunity Under the Economic Espionage Act of 1996, as amended by the Defend Trade Secrets Act of 2016 (“DTSA”). Notwithstanding any other provision of this Agreement, Employee will not be held criminally or civilly liable under any federal or state trade secret law for any disclosure of a trade secret that is made (a) in confidence to a federal, state, or local government official, either directly or indirectly, or to an attorney; and (b) solely for the purpose of reporting or investigating a suspected violation of law; or is made in a complaint or other document filed under seal in a lawsuit or other proceeding. If Employee files a lawsuit for retaliation by the Company for reporting a suspected violation of law, Employee may disclose the Company’s trade secrets to Employee’s attorney and use the trade secret information in the court proceeding if Employee files any document containing trade secrets under seal and does not disclose trade secrets, except pursuant to court order.

 

For purposes of Sections 3, 4, 5 and 6, “Company” shall include the Parent and the Parent’s subsidiaries and/or affiliates.

 

4.             Restrictive Covenants

 

4.1           Non-Competition. Because of the Company’s legitimate business interest as described herein and the good and valuable consideration offered by the Company to Employee, during Employee’s employment with the Company and for six (6) months thereafter, to run consecutively, beginning on the Termination Date (as hereinafter defined), and whether employment is terminated at the option of Employee or the Company for any reason or no reason at all, Employee agrees and covenants not to (on Employee’s own behalf or that of any Person other than the Company) engage in Prohibited Activity.

 

For purposes of this Section 4.1, “Prohibited Activity” is an activity in which Employee contributes his knowledge or efforts, directly or indirectly, in whole or in part, as an employee, employer, owner, operator, manager, member, advisor, consultant, contractor, agent, partner, director, stockholder, officer, volunteer, intern, or any other similar capacity to an entity whose business consists, exclusively or primarily, of the provision of consulting services related to the design and/or engineering of products for consumer, industrial or commercial use. Prohibited Activity also includes any activity that requires or may require the knowledge or disclosure of trade secrets, proprietary information or Confidential Information. Activities which do not constitute “Prohibited Activity” may be performed as an employee, independent contractor or consultant.

 

4.2           Non-Solicitation of Employees. Employee agrees and covenants not to (on Employee’s own behalf or that of any other Person other than the Company), directly or indirectly, solicit, hire, recruit, attempt to hire or recruit, or induce the termination of employment of any employee of the Company during the term of Employee’s employment hereunder and for a term of six (6) months thereafter, to run consecutively, beginning on the Termination Date.

 

4.3           Non-Solicitation of Customers.

 

4.3.1        Employee understands and acknowledges that because of Employee’s experience with, and relationship to, the Company, Employee will have access to information pertaining to the Company’s customers including, but not limited to, names, phone numbers, addresses, e-mail addresses, order history, order preferences, chain of command, pricing information, and other information identifying such customers and the products or services offered to same.

 

4.3.2        Employee agrees and covenants, during the term of Employee’s employment hereunder and for six (6) months thereafter, to run consecutively, beginning on the Termination Date, not to directly or indirectly (on Employee’s own behalf or that of any other Person other than the Company) solicit, contact (including but not limited to e-mail, regular mail, express mail, telephone, fax, and instant message), attempt to contact, or meet with any of the Company’s current or former customers or referral sources for purposes of offering or accepting consulting services which are directly competitive with those offered by the Company. Employee understands and acknowledges that a breach of this Section 4.3.2 will cause significant and irreparable harm to the Company.

 

4.4           Non-Disparagement. Employee agrees and covenants that Employee will not, directly or indirectly, at any time during or after Employee’s employment with the Company, make, publish or communicate to any Person or in any public forum any defamatory or disparaging remarks, comments, or statements concerning the Company or its businesses, or any of its subsidiaries, affiliates, employees, officers, directors, investors, managers, members, beneficial owners and other associated third parties.

 

 

 

 3 

 

 

4.5           Reasonableness of Restrictive Covenants.

 

4.5.1        Employee agrees that the promises made in this Section 4 are reasonable and necessary for the protection of the Company’s legitimate business interests including, but not limited to: (i) the Confidential Information; client, customer, and vendor goodwill associated with the specific marketing and trade area in which the Company conducts its business; (ii) the Company’s substantial relationships with prospective and existing clients, customers, vendors, referral sources, and suppliers; and (iii) a productive, competent and undisrupted workforce. Employee agrees that the restrictive covenants in this Section 4 will not prevent Employee from earning a livelihood in Employee’s chosen business, they do not impose an undue hardship on Employee, and that they will not injure the public. If any restriction is found by a court of competent jurisdiction to be unenforceable because it extends for too long a period of time, over too broad a range of activities, or in too large a geographic area, that restriction shall be interpreted to extend only over the maximum period of time, range of activities, or geographic area as to which it may be enforceable.

 

4.5.2        This Section 4 does not, in any way, restrict or impede Employee from exercising protected rights to the extent that such rights cannot be waived by agreement or from complying with any applicable law or regulation, or a valid order of a court of competent jurisdiction or an authorized government agency, provided that such compliance does not exceed that required by such law, regulation, or order. Employee shall promptly provide written notice of any such court or agency order to the Employee’s immediate superior at the Company.

 

5.             Proprietary Rights

 

5.1           Work Product.

 

5.1.1        Employee acknowledges and agrees that all right, title, and interest in and to all writings, works of authorship, technology, inventions, discoveries, processes, techniques, methods, ideas, concepts, research, proposals, materials, and all other work product of any nature whatsoever, that are created, prepared, produced, authored, edited, amended, conceived, or reduced to practice by Employee individually or jointly with others during the period of his employment by the Company and that relate in any way to the business or contemplated business, products, activities, research, or development of the Company or result from any work performed by Employee for the Company (in each case, regardless of when or where prepared or whose equipment or other resources is used in preparing same), all rights and claims related to the foregoing, and all printed, physical and electronic copies, and other tangible embodiments thereof (collectively, “Work Product”), as well as any and all rights in and to United States and foreign: (i) patents, patent disclosures and inventions (whether patentable or not); (ii) trademarks, service marks, trade dress, trade names, logos, corporate names, and domain names, and other similar designations of source or origin, together with the goodwill symbolized by any of the foregoing; (iii) copyrights and copyrightable works (including computer programs), mask works, and rights in data and databases; (iv) trade secrets, know-how, and other Confidential Information; and (v) all other intellectual property rights, in each case whether registered or unregistered and including all registrations and applications for, and renewals and extensions of, such rights, all improvements thereto and all similar or equivalent rights or forms of protection in any part of the world (collectively, “Intellectual Property Rights”), shall be the sole and exclusive property of the Company.

 

5.1.2        For purposes of this Agreement, Work Product includes, but is not limited to, Company information, including plans, publications, research, strategies, techniques, documents, contracts, terms of agreements, negotiations, know-how, computer programs, computer applications, software design, web design, work in process, databases, manuals, results, developments, reports, graphics, drawings, market studies, formulae, notes, communications, algorithms, product plans, product designs, styles, models, audiovisual programs, inventions, unpublished patent applications, original works of authorship, discoveries, experimental processes, experimental results, specifications, customer information, customer lists, marketing and advertising information and sales information.

 

5.2           Work Made for Hire; Assignment. Employee acknowledges that, to the extent permitted by law, all Work Product consisting of copyrightable subject matter created by Employee during his employment with the Company is a “work made for hire” as defined in 17 U.S.C. § 101 and such copyrights are therefore owned by the Company. To the extent that the foregoing does not apply, Employee hereby irrevocably assigns to the Company, for no additional consideration, Employee’s entire right, title, and interest in and to all Work Product and Intellectual Property Rights therein, including the right to sue, counterclaim, and recover for all past, present, and future infringement, misappropriation, or dilution thereof, and all rights corresponding thereto throughout the world. Nothing contained in this Agreement shall be construed to reduce or limit the Company’s rights, title, or interest in any Work Product or Intellectual Property Rights so as to be less in any respect than that the Company would have had in the absence of this Agreement.

 

 

 

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5.3           Further Assurances; Power of Attorney. During and after Employee’s employment, Employee agrees to reasonably cooperate with the Company to: (i) apply for, obtain, perfect, and transfer to the Company the Work Product as well as any and all Intellectual Property Rights in the Work Product in any jurisdiction in the world; and (ii) maintain, protect and enforce the same, including, without limitation, giving testimony and executing and delivering to the Company any and all applications, oaths, declarations, affidavits, waivers, assignments, and other documents and instruments as shall be requested by the Company. Employee hereby irrevocably grants the Company a power of attorney to execute and deliver any such documents on Employee’s behalf and in Employee’s name and to do all other lawfully permitted acts to transfer the Work Product to the Company and further the transfer, prosecution, issuance, and maintenance of all Intellectual Property Rights therein, to the full extent permitted by law, in the event Employee does not promptly cooperate with the Company’s request (without limiting the rights the Company shall have in such circumstances by operation of law). This power of attorney is coupled with an interest and shall not be affected by Employee’s subsequent incapacity.

 

5.4           No License. Employee understands that this Agreement does not, and shall not be construed to, grant Employee any license or right of any nature with respect to any Work Product or Intellectual Property Rights or any Confidential Information, materials, software, or other tools made available to him by the Company.

 

6.             Security

 

6.1           Security and Access. Employee agrees and covenants: (i) to comply with all Company security policies and procedures as in force from time to time including, without limitation, those regarding computer equipment, monitoring, internet, social media and instant messaging systems, computer systems, e-mail systems, computer networks, document storage systems, software, data security, encryption, firewalls, passwords and any and all other Company IT resources and communication technologies (“Facilities and Information Technology Resources”); (ii) not to access or use any Facilities and Information Technology Resources except as authorized by the Company; and (iii) not to access or use any Facilities and Information Technology Resources in any manner after the termination of Employee’s employment with the Company. Employee agrees to notify the Company promptly in the event Employee learns of any violation of the foregoing by others, or of any other misappropriation or unauthorized access, use, reproduction, or reverse engineering of, or tampering with any Facilities and Information Technology Resources or other Company property or materials by others.

 

6.2           Exit Obligations. Upon either the voluntary or involuntary termination of Employee’s employment or the request of the Company’s during Employee’s employment, Employee shall: (i) provide or return to the Company any and all Company property and data and all Company documents and materials belonging to the Company and stored in any fashion, including but not limited to those that constitute or contain any Confidential Information or Work Product, that are in the possession or control of Employee, whether they were provided to Employee by the Company or any of its subsidiaries or affiliates or created by Employee in connection with his employment by the Company; and (ii) delete or destroy all copies of any such documents and materials not returned to the Company that remain in Employee’s possession or control, including those stored on any non-Company devices, networks, storage locations, or media in Employee’s possession or control.

 

7.             Term and Termination of Employment

 

7.1           Term. The Company and the Employee acknowledge and agree that the Employee’s employment is and shall continue to be at-will, as defined under applicable law. If Employee’s employment terminates for any reason, the Employee shall not be entitled to any payments, benefits, damages, awards or compensation other than as provided for in this Section 7, or as may otherwise be established under the Company’s then existing employee benefit plans or policies at the time of such termination.

 

7.2           Termination Without Cause.

 

7.2.1        Employee’s employment with the Company may be terminated:

 

7.2.1.1        By Employee at any time and for any reason or no reason at all upon at least fourteen (14) days’ advance written notice to the Company;

 

 

 

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7.2.1.2        By the Company at any time and for any reason or no reason at all upon ninety (90) days’ advance written notice to Employee; or

 

7.2.1.3 By the Company, upon the death or Disability (as hereinafter defined) of Employee, or pursuant to a Change of Control (as hereinafter defined).

 

7.3           Termination For Cause. The Company may terminate Employee’s employment with the Company at any time for Cause. For purposes of this Agreement, “Cause” shall mean:

 

7.3.1        Employee’s dishonesty, illegal conduct, or gross misconduct, which is, in each case, injurious to the Company or its affiliates or subsidiaries;

 

7.3.2        Employee’s embezzlement, misappropriation, or fraud, whether or not related to Employee’s employment with the Company;

 

7.3.3        Employee’s conviction or plea of guilty or nolo contendere to a crime that constitutes a felony (or state law equivalent) or a crime that constitutes a misdemeanor involving moral turpitude (or state law equivalent);

 

7.3.4        Employee’s willful and material failure to perform his duties;

 

7.3.5        Employee’s willful unauthorized disclosure of Confidential Information;

 

7.3.6        Employee’s material breach of any obligation under this Agreement or any other written agreement between Employee and the Company; or

 

7.3.7        any material failure by Employee to comply with the Company’s written policies or rules, as they may be in effect from time to time during the Term.

 

In the event of a breach of Subsections 7.3.1 through 7.3.3 above, the Company may terminate Employee without notice and with immediate effect. Subject to the immediately preceding sentence, the Company shall not terminate Employee’s employment for Cause unless and until the Company delivers to Employee written notice setting forth that Employee has engaged in the conduct described in any of Subsections 7.3.5 through 7.3.8 above. Employee shall have ten (10) business days from the delivery of such written notice by the Company within which to cure any acts constituting Cause; provided however, that if the Company reasonably expects irreparable injury from a delay of ten (10) business days, the Company may give Employee notice of such shorter period within which to cure as is reasonable under the circumstances, and which may include the termination of Employee’s employment without notice and with immediate effect.

 

7.4           Compensation Upon Termination Without Cause. Upon Employee’s termination pursuant to the provisions of Sections 7.2.1.2 and 7.2.1.3 hereof, Employee shall be entitled to receive:

 

7.4.1        any accrued but unpaid Base Salary, which shall be paid on the pay date immediately following the Termination Date (as hereinafter defined) in accordance with the Company’s customary payroll procedures;

 

7.4.2        reimbursement for unreimbursed business expenses properly incurred by Employee, which shall be subject to and paid in accordance with the Company’s expense reimbursement policy; and

 

7.4.3        such employee benefits, if any, to which Employee may be entitled under the Company’s employee benefit plans as of the Termination Date; provided that, in no event shall Employee be entitled to any payments in the nature of severance or termination payments except as specifically provided herein.

 

 

 

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7.4.4        shares vested pursuant to Section 2.2.2 as of the Termination Date shall not be subject to forfeiture or any buy back option of the Company under any circumstances.

 

7.5           Disability. For purposes of this Agreement, “Disability” shall mean Employee’s inability, due to physical or mental incapacity, to perform the essential functions of his job, with or without reasonable accommodation, for ninety (90) days out of any three hundred sixty-five (365) day period or ninety (90) consecutive days. Any question as to the existence of Employee’s Disability as to which Employee and the Company cannot agree shall be determined in writing by a qualified independent physician mutually acceptable to Employee and the Company. If Employee and the Company cannot agree as to a qualified independent physician, each shall appoint such a physician and those two physicians shall select a third who shall make such determination in writing. The determination of Disability made in writing to the Company and Employee shall be final and conclusive for all purposes of this Agreement. Upon termination for Disability, the Employee shall be entitled to such payments and reimbursements as are described in Section 7.4.

 

7.6           Change of Control. For purposes of this Agreement, “Change of Control” shall mean the occurrence of any of the following after the Effective Date:

 

7.6.1        one Person (or more than one Person acting as a group) acquires ownership of more than fifty percent (50%) of the total issued and outstanding shares of the Company; or

 

7.6.2        the sale of all or substantially all of the Company’s assets.

 

7.6.3        Change of Control shall not include the transactions described in Sections 7.6.1 and 7.6.2 if any such transaction is with a parent, affiliate or subsidiary of the Company.

 

Notwithstanding the foregoing, Employee shall not be entitled to any salary or benefits whatsoever [in accordance with Section 7.6 hereof] in the event Employee enters into an employment agreement (whether written or oral) with any Person acquiring control of the Company within fourteen (14) days of any such Change of Control.

 

7.7       Termination Date. Employee’s “Termination Date” shall be:

 

7.7.1        If Employee’s employment hereunder terminates on account of Employee’s death, the date of Employee’s death;

 

7.7.2        If Employee’s employment hereunder is terminated on account of Employee’s Disability, the date that it is determined that Employee has a Disability;

 

7.7.3        If Employee’s employment hereunder is terminated on account of a Change of Control, the date that it is fourteen (14) days after any such Change of Control;

 

7.7.4        If Employee terminates his employment, the date specified in the Employee’s notice of termination, which shall be no less than fourteen (14) days following the date on which the notice of termination is delivered; provided that, the Company may waive all or any part of the fourteen (14) day notice period for no consideration by giving written notice to Employee and for all purposes of this Agreement, Employee’s Termination Date shall be the date determined by the Company;

 

7.7.5        If the Company terminates Employee’s employment for Cause, the date the notice of termination is delivered to Employee; and

 

7.7.6        If the Company terminates the Employees employment without Cause, the date specified in the Company’s notice of termination.

 

 

 

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8.             Section 409A

 

8.1           General Compliance. This Agreement is intended to comply with Section 409A of the Internal Revenue Code (“Section 409A”) or an exemption thereunder and shall be construed and administered in accordance with Section 409A. Notwithstanding any other provision of this Agreement, payments provided under this Agreement may only be made upon an event and in a manner that complies with Section 409A or an applicable exemption. Any payments under this Agreement that may be excluded from Section 409A either as separation pay due to an involuntary separation from service or as a short-term deferral shall be excluded from Section 409A to the maximum extent possible. For purposes of Section 409A, each installment payment provided under this Agreement shall be treated as a separate payment. Any payments to be made under this Agreement upon a termination of employment shall only be made upon a “separation from service” under Section 409A. Notwithstanding the foregoing, the Company makes no representations that the payments and benefits provided under this Agreement comply with Section 409A, and in no event shall the Company be liable for all or any portion of any taxes, penalties, interest, or other expenses that may be incurred by Employee on account of non-compliance with Section 409A.

 

8.2           Specified Employees. Notwithstanding any other provision of this Agreement, if any payment or benefit provided to Employee in connection with his termination of employment is determined to constitute “nonqualified deferred compensation” within the meaning of Section 409A and Employee is determined to be a “specified employee” as defined in Section 409A(a)(2)(b)(i), then such payment or benefit shall not be paid until the first payroll date to occur following the six (6)-month anniversary of the Termination Date (the “Specified Employee Payment Date”). The aggregate of any payments that would otherwise have been paid before the Specified Employee Payment Date shall be paid to Employee in a lump sum on the Specified Employee Payment Date and thereafter, any remaining payments shall be paid without delay in accordance with their original schedule.

 

8.3           Reimbursements. To the extent required by Section 409A, each reimbursement or in-kind benefit provided under this Agreement shall be provided in accordance with the following: (i) the amount of expenses eligible for reimbursement, or in-kind benefits provided, during each calendar year cannot affect the expenses eligible for reimbursement, or in-kind benefits to be provided, in any other calendar year; (ii) any reimbursement of an eligible expense shall be paid to Employee on or before the last day of the calendar year following the calendar year in which the expense was incurred; and (iii) any right to reimbursements or in-kind benefits under this Agreement shall not be subject to liquidation or exchange for another benefit.

 

9.             Miscellaneous

 

9.1           Governing Law; Jurisdiction and Venue. This Agreement shall be governed by the laws of New York, without regard to conflict of law principles. Any action or proceeding by either of the Parties to enforce this Agreement shall be brought only in a state or federal court located in the State of New York, County of New York. The Parties hereby irrevocably submit to the exclusive jurisdiction of such courts and waive the defense of inconvenient forum with respect to the maintenance of any such action or proceeding in such venue.

 

9.2           Indemnification. Employee shall indemnify and hold harmless the Company from and against any and all loss, liability, cost or expense based upon, arising out of or otherwise in respect of any material breach or violation of Sections 3,4 or 5 of this Agreement by Employee.

 

9.3           Entire Agreement. Unless specifically provided herein, this Agreement contains all of the understandings and representations between Employee and the Company pertaining to the subject matter hereof and supersedes all prior and contemporaneous understandings, agreements, representations and warranties, both written and oral, with respect to such subject matter. The Parties mutually agree that the Agreement can be specifically enforced in court and can be cited as evidence in legal proceedings alleging breach of the Agreement.

 

9.4           Modification and Waiver. No provision of this Agreement may be amended or modified unless such amendment or modification is agreed to in writing and signed by Employee and the Company. No waiver by either Party of a breach of any condition or provision of this Agreement to be performed by the other Party shall be deemed a waiver of any similar or dissimilar provision or condition at the same or any prior or subsequent time, nor shall the failure of or delay by either Party in exercising any right, power, or privilege hereunder operate as a waiver thereof to preclude any other or further exercise thereof or the exercise of any other such right, power, or privilege.

 

 

 

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9.5           Severability. Should any provision of this Agreement be held by a court of competent jurisdiction to be enforceable only if modified, or if any portion of this Agreement shall be held as unenforceable and thus stricken, such holding shall not affect the validity of the remainder of this Agreement, the balance of which shall continue to be binding upon the Parties with any such modification to become a part hereof and treated as though originally set forth in this Agreement.

 

9.6           Insider Trading Policy. The Employee acknowledges that the Parent is publicly-held and, as a result, has implemented inside information policies designed to preclude its employees and those of its subsidiaries and affiliates from violating the federal securities laws by trading on material, non-public information or passing such information on to others in breach of any duty owed to the Company, or any third party. The Employee shall promptly execute any agreements generally distributed by the Parent or Company to its employees requiring such employees, including the Employee, to abide by its inside information policies.

 

9.7           Representations of Employee. Employee represents that Employee is able to accept his employment with the Company and carry out the work that it would involve without: (i) interfering with or hindering Employee’s ability to undertake the obligations and expectations of employment with the Company; or (ii) breaching any legal restrictions on his activities, such as non-competition, non-solicitation, or other work-related restrictions imposed by a current or former employer or any other Person. Employee also represents that Employee will inform the Company about any such restrictions and provide the Company with as much information about them as possible, including any agreements between Employee and such Person describing such restrictions on his activities. Employee further confirms that Employee will not remove or take any documents or proprietary data or materials of any kind, electronic or otherwise, from any Person and provide them to the Company without written authorization from such Person, nor will Employee use or disclose any such confidential information during the course and scope of his employment with the Company.

 

9.8           Withholding. The Company shall have the right to withhold from any amount payable hereunder any federal, state, and local taxes in order for the Company to satisfy any withholding tax obligation it may have under any applicable law or regulation.

 

9.9           Intentionally Deleted.

 

9.10         Notification to Subsequent Employer. Employee authorizes the Company to provide a copy of the restrictive covenants sections of this Agreement to any subsequent employer.

 

9.11         Successors and Assigns. This Agreement is personal to Employee and shall not be assigned by Employee. Any purported assignment by Employee shall be null and void from the initial date of the purported assignment. The Company may assign this Agreement to any successor or assign (whether direct or indirect, by purchase, merger, consolidation, or otherwise) of all or substantially all of the business or assets of the Company. This Agreement shall inure to the benefit of the Company and permitted successors and assigns.

 

9.12         Notice. All notices, offers, acceptance and any other acts under this Agreement (except payment) shall be in writing, and shall be sufficiently given if delivered to the addressees in person, by FedEx or similar receipted delivery, or next business day delivery to the addresses detailed below (or to such other address, as either of them, by notice to the other may designate from time to time), or by e-mail delivery (in which event a copy shall immediately be sent by FedEx or similar receipted delivery), as follows:

 

To the Company:     Intelligent Product Solutions, Inc.

700 Veterans Memorial Highway

Hauppauge, New York 11788

Attn: Michael Matte, CFO

Email: mmatte@forwardindustries.com

 

 

 

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With a copy to:        Nason, Yeager, Gerson White & Lioce, P.A.

Attn: Brian Bernstein

3001 PGA Blvd., Suite 305

Palm Beach Gardens, Florida 33410

Email: bbernstein@nasonyeager.com

 

To the Executive:   

 

9.13       Survival. On the Termination Date, the respective rights and obligations of the Parties hereto shall survive such termination to the extent expressly set forth herein or, if not expressly set forth herein, for a period of time necessary to carry out the intentions of the Parties hereto.

 

9.14       Remedies. Employee acknowledges and agrees that it would be difficult to measure the damages to the Company from any breach or threatened breach by Employee of Sections 3, 4, 5, and 6 of this Agreement; that injury to the Company from any such breach would be irreparable; and that money damages would therefore be an inadequate remedy for any such breach. Employee agrees that if Employee breaches or threatens to breach any of his obligations under this Agreement, then the Company, in addition to any other remedies available to it under law, shall be entitled to specific performance and other equitable relief, including temporary and permanent injunctive relief, to enforce Sections 3, 4, 5, and 6 of this Agreement.

 

9.15       Prevailing Party. In the event any dispute arises out of or relating to this Agreement, whether in law or equity, the prevailing Party shall be entitled to recover, in addition to the relief awarded, its reasonable attorneys' fees, paralegals' fees and costs, including, without limitation, fees and costs for any appeal, efforts for the collection of amounts owed or fees related thereto and hereto, and fees incurred in connection with any fee dispute.

 

9.16       Headings. The headings used in this Agreement are solely for convenience of reference and shall not affect its interpretation.

 

9.17       ACKNOWLEDGEMENT OF FULL UNDERSTANDING. EMPLOYEE ACKNOWLEDGES AND AGREES THAT EMPLOYEE HAS FULLY READ, UNDERSTANDS AND VOLUNTARILY ENTERS INTO THIS AGREEMENT. EMPLOYEE ACKNOWLEDGES AND AGREES THAT EMPLOYEE HAS HAD AN OPPORTUNITY TO ASK QUESTIONS AND CONSULT WITH AN ATTORNEY OF HIS CHOICE BEFORE SIGNING THIS AGREEMENT, AND THAT ANY RULE OF CONSTRUCTION TO THE EFFECT THAT AMBIGUITIES ARE TO BE RESOLVED AGAINST THE DRAFTING PARTY SHALL NOT APPLY IN THE INTERPRETATION OF THIS AGREEMENT.

 

9.18       WAIVER OF JURY TRIAL. EACH PARTY ACKNOWLEDGES AND AGREES THAT ANY CONTROVERSY THAT MAY ARISE UNDER THIS AGREEMENT, INCLUDING ANY EXHIBITS, SCHEDULES, AND ATTACHMENTS ATTACHED HERETO, IS LIKELY TO INVOLVE COMPLICATED AND DIFFICULT ISSUES AND, THEREFORE, EACH PARTY IRREVOCABLY AND UNCONDITIONALLY WAIVES ANY RIGHT IT MAY HAVE TO A TRIAL BY JURY IN RESPECT OF ANY LEGAL ACTION ARISING OUT OF OR RELATING TO THIS AGREEMENT, INCLUDING ANY EXHIBITS, SCHEDULES, AND ATTACHMENTS ATTACHED HERETO, OR THE TRANSACTIONS CONTEMPLATED HEREBY.

 

9.19       Gender Neutral. Where appropriate herein, the references to the masculine gender shall include the feminine and neuter, and vice versa, and the singular shall include the plural and the plural the singular, in each case as the context may require.

 

9.20       Counterparts. This Agreement may be executed in separate counterparts, and by facsimile signature or e-mail of a PDF signature, each of which shall be deemed an original, but all of which taken together shall constitute one and the same instrument.

 

[Signature Page Follows]

 

 

 

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IN WITNESS WHEREOF, the Parties hereto have executed this Agreement as of the Effective Date.

 

 

INTELLIGENT PRODUCT SOLUTIONS, INC.:     EMPLOYEE:  
         
         
         
By:     By:  
         
Name:     Name: Robert Wild
         
Title:        

 

 

 

 

 

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[EXHIBIT “A”]

 

 

 

 

 

 

 

 

 

 

 

 

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[EXHIBIT “B”]

 

 

 

 

 

 

 

 

 

 

 

 

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EX-10.13 5 forward_ex1013.htm EMPLOYMENT AGREEMENT - TOM KRAMER

Exhibit 10.13

 

EMPLOYMENT AGREEMENT

 

This Employment Agreement (this “Agreement”) is entered into as of August 17, 2020 (the “Effective Date”), by and between Kablooe, Inc., a New York corporation (the “Company”) and Tom KraMer, an individual (“Executive”). Each of the Company and the Executive may be referred to herein individually as a “Party,” and collectively as the “Parties.”

 

RECITALS:

 

WHEREAS, the Company and the Executive are parties to that certain Asset Purchase Agreement, dated effective as of August 17, 2020, by and among Forward Industries, Inc. (“Forward”), the Company, Kablooe Design, Inc., a Minnesota corporation (“Kablooe”), and the Executive (the “Acquisition Agreement”);

 

WHEREAS, pursuant to the Acquisition Agreement, the Company purchased substantially all of the assets of Kablooe of which the Executive is the sole owner;

 

WHEREAS, the Company desires to employ the Executive and to ensure the continued availability to the Company of Executive’s services post-acquisition, and the Executive is willing to accept such employment and render such services on the terms and conditions set forth herein; and

 

WHEREAS, the Company desires to preserve and protect its legitimate business interests further by restricting competitive activities of the Executive during the term of this Agreement and for a reasonable time following the termination of this Agreement.

 

NOW, THEREFORE, in consideration of the mutual covenants herein contained and other good and valuable consideration, the receipt and sufficiency of which the Parties hereby acknowledge, the Parties agree as follows:

 

1.             EMPLOYMENT TERM

 

The term of employment hereunder (the “Term”) shall commence on the Commencement Date (as defined herein) and shall continue for five (5) years thereafter, unless earlier terminated in accordance with the terms of this Agreement. For purposes of this Agreement, the “Commencement Date” shall be the date in which that certain Transition Services Agreement by and between Kablooe, the Company and Executive dated as of even date herewith is terminated or otherwise expires.

 

2.             EMPLOYMENT DUTIES AND SERVICES

 

The Company hereby employs the Executive as its Chief Executive Officer for the Term of this Agreement, and the Executive hereby accepts such employment and agrees to undertake the duties and responsibilities inherent in such position. In such position, the Executive shall have such duties, authority, and responsibilities as shall be determined from time to time by Forward’s President (and Chief Executive Officer) and the Board of Directors of Forward (the “Board”), which duties, authority, and responsibilities are consistent with the Executive's position. The duties, authority and responsibilities undertaken by the Executive may be altered or modified from time to time by Forward’s President (and Chief Executive Officer), and the Board; provided, however, that the Executive’s duties and responsibilities shall be no less than those traditionally inherent in the position of Chief Executive Officer. The Executive agrees to abide by the rules, regulations, instructions, personnel practices and policies of the Company and Forward, and any changes thereto that are applicable to the employees of the Company and Forward in general.

 

Subject to reasonable absences for vacation and illness in accordance with Company (or Forward’s) policies, the Executive shall serve the Company faithfully and to the best of Executive’s ability and shall devote Executive’s full time and attention to the business and affairs of the Company and Forward, and consistent with the restrictive covenants set forth in Section 9, will not engage in consulting work or any trade or business for Executive’s own account or for and on behalf of any other Person (as defined below) that competes, conflicts or materially interferes with the performance of Executive’s duties hereunder in any way. Notwithstanding the foregoing, the Executive may engage in charitable activities, for reasonable periods of time during the Term so long as such charitable activities do not interfere with the Executive’s obligations under this Agreement. The Executive also shall perform services for Forward and such subsidiaries of Forward, including but not limited to Intelligent Product Solutions, Inc. and Forward Industries (IN), Inc. as may be necessary and requested from time to time.

 

 

 

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3.             COMPENSATION

 

(a)           Salary. The Executive shall be entitled to receive for all services rendered by the Executive in any and all capacities in connection with the Executive’s employment hereunder a salary (as it may be adjusted from time to time, “Salary”) at the rate of Two Hundred Fifty Thousand and No/100 Dollars ($250,000.00) per annum, payable in equal instalments in accordance with the prevailing practices of the Company (but not less frequently than monthly).

 

(b)           Bonus: Calculation and Payment.

 

(i)             The Executive shall be eligible to receive a bonus with respect to each full fiscal year or part thereof (subject to Sections 3-8 hereof) in respect of his employment hereunder, as set forth in this Section 3. The amount of bonus, if any, that the Executive is eligible to earn in any fiscal year during the Term hereof pursuant to this Section 3(b) shall be based on the fiscal targets and performance metrics that Forward’s Compensation Committee of the Board (the “Compensation Committee”) adopts, in its sole discretion, from year to year. The Executive’s bonus may be awarded to the Executive in a combination of cash, restricted stock, restricted stock units, stock options, and/or other equity, the combination and vesting of which shall be determined by the Compensation Committee in its sole discretion consistent with the terms of Forward’s equity incentive plan then in effect.

 

(ii)           The Compensation Committee shall have the authority to pay the Executive a discretionary bonus from time to time based upon the Executive’s and the Company’s performance.

 

(c)           Expenses. The Executive will be reimbursed for all reasonable and necessary expenses incurred by the Executive in carrying out the duties contemplated under this Agreement, in accordance with Company’s (or Forward’s) practices and procedures in effect from time to time, as such practices may be changed from time to time by the Board.

 

(d)           Benefits. The Executive shall be entitled to participate in all group health and other insurance programs and all other fringe benefits (including vacation) and retirement plans (including any 401(k) plan) or other compensatory plans that the Company (or Forward) may hereafter elect to make available to its executives generally on terms no less favorable than those provided to other executives generally, provided the Executive meets the qualifications therefor. This Agreement shall not require the Company to establish any such program or plan.

 

(e)           Withholding. All payments required to be made by the Company hereunder to the Executive shall be subject to the withholding of authorized deductions and such amounts relating to taxes and other governmental assessments as the Company may reasonably determine it should withhold pursuant to any applicable law, rule or regulation.

 

(f)            409A. The intent of the parties is that payments and benefits under this Agreement comply with, or be exempt from, Internal Revenue Code Section 409A and the regulations and guidance promulgated thereunder (collectively “Code Section 409A”) and, accordingly, to the maximum extent permitted, this Agreement shall be interpreted to be in compliance therewith.

 

(i)             A termination of employment shall not be deemed to have occurred for purposes of any provision of this Agreement providing for the payment of any amounts or benefits upon or following a termination of employment that are considered “nonqualified deferred compensation” under Code Section 409A unless such termination is also a “separation from service” within the meaning of Code Section 409A and, for purposes of any such provision of this Agreement, references to a “termination,” “termination of employment” or like terms shall mean “separation from service.” If the Executive is deemed on the date of termination to be a “specified employee” within the meaning of that term under Code Section 409A(a)(2)(B), then with regard to any payment that is considered non-qualified deferred compensation under Code Section 409A payable on account of a “separation from service,” such payment or benefit shall be made or provided at the date which is the earlier of (A) the expiration of the six month period measured from the date of such “separation from service” of the Executive, and (B) 30 days from the date of the Executive’s death.

 

 

 

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(ii)            With regard to any provision herein that provides for reimbursement of costs and expenses or in-kind benefits, except as permitted by Code Section 409A, (i) the right to reimbursement or in-kind benefits shall not be subject to liquidation or exchange for another benefit, (ii) the amount of expenses eligible for reimbursement, or in-kind benefits, provided during any taxable year shall not affect the expenses eligible for reimbursement, or in-kind benefits to be provided, in any other taxable year, provided that this foregoing clause (ii) shall not be violated without regard to expenses reimbursed under any arrangement covered by Internal Revenue Code Section 105(b) solely because such expenses are subject to a limit related to the period the arrangement is in effect and (iii) such payments shall be made on or before the last day of the Executive’s taxable year following the taxable year in which the expense occurred.

 

(iii)           For purposes of Code Section 409A, the Executive’s right to receive any installment payments pursuant to this Agreement shall be treated as a right to receive a series of separate and distinct payments. Whenever a payment under this Agreement specifies a payment period with reference to a number of days (e.g., “within 60 days following the date of termination”), the actual date of payment within the specified period shall be within the sole discretion of the Company to comply with Code Section 409A.

 

(g)           Clawback Provisions. Notwithstanding any other provisions in this Agreement to the contrary, any incentive-based compensation, or any other compensation, paid to the Executive pursuant to this Agreement or any other agreement or arrangement with the Company which is subject to recovery under any law, government regulation, or stock exchange listing requirement, will be subject to such deductions and clawback as may be required to be made pursuant to such law, government regulation, or stock exchange listing requirement (or any policy adopted by the Company and/or Forward, as applicable, pursuant to any such law, government regulation or stock exchange listing requirement).

 

4.             TERMINATION BY THE COMPANY FOR CAUSE

 

(a)           The Board may, by written notice given at any time during the Term, or any renewal thereof, terminate the employment of the Executive for Cause, as determined by the Board. For purposes of this Agreement, “Cause” shall mean the Executive’s:

 

(i)             willful misconduct in connection with the performance of any of his duties or services hereunder, including without limitation (1) misappropriation or improper diversion of funds, rights or property of the Company, Forward or any subsidiary or affiliate, or (2) securing or attempting to secure personally (including for the benefit of any family member, or person sharing the same household, or any entity (corporate, partnership, unincorporated association, proprietorship, limited liability company, trust, or otherwise) in which the Executive has any economic or beneficial interest) any profit or benefit in connection with any transaction entered into on behalf of the Company, Forward or any subsidiary or affiliate unless the transaction benefiting the entity has been approved by the Board upon the basis of full disclosure of such benefit, or (3) material breach of (x) any provision of this Agreement or (y) Forward’s Insider Trading Policy or Code of Business Conduct and Ethics or other material policy or procedure of the Company or any subsidiary or affiliate, as in effect from time to time, or (4) any other action in violation of the Executive’s fiduciary duty owed to the Company, Forward or any subsidiary or affiliate or the Executive’s acting in a manner adverse to the interests of the Company, Forward or any subsidiary or affiliate and for his own pecuniary benefit or that of a family member (or member of his household) or any entity (as described in clause (i)(2) of Section 4(a) above) in which he or any such Person has an economic or beneficial interest or (5) the Executive’s failure to cooperate, if requested by the Board, with any investigation or inquiry into his or the Company’s, Forward’s or any subsidiary’s or affiliate’s business practices, whether internal or external. For purposes of this Agreement, “Person” means an individual, corporation, partnership, joint venture, limited liability company, governmental authority, unincorporated organization, trust, association, or other entity.

 

(ii)           willful failure, neglect or refusal to perform his duties or services under this Agreement, which failure, neglect or refusal shall continue for a period of 15 days after written notice thereof shall have been given to the Executive by or on behalf of the Board;

 

(iii)          commission of, conviction of, or nolo contendere or guilty plea in connection with, a felony or a crime of moral turpitude; and/or

 

(iv)          material breach or default by either of Executive or Kablooe under the Acquisition Agreement or any ancillary agreement entered into in connection therewith.

 

 

 

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(b)           Termination for Cause under paragraph (a) of this Section 4 shall be effective immediately upon the giving of such written notice. For purposes of this Agreement, an act or failure to act on the Executive’s part shall be considered “willful” if it was done or omitted to be done by him not in good faith.

 

(c)           Upon termination of employment by the Company for Cause, the Executive shall be entitled to receive, and his sole remedies under this Agreement shall be:

 

(i)             any earned and unpaid Salary accrued through the date of termination for Cause, payable in a lump sum not later than 15 days following the Executive’s termination of employment;

 

(ii)           compensation for any unused vacation days accrued in the fiscal year in which termination occurs through the date of termination, payable as in clause (i) of this Section 4(c);

 

(iii)          except for any bonus compensation (for which the Executive shall not be eligible), any unpaid benefits accrued through the day immediately prior to the date of termination that may be due the Executive under any employee benefit plans or programs of the Company (or Forward), payable in accordance with the terms of such plans or programs, together with any documented, unreimbursed business expenses, payable in accordance with the Company’s (or Forward’s) policies; and

 

(iv)          any stock options, grants of common stock, restricted share grants or other benefits under any of the Company’s (or Forward’s) compensation plans may not be exercised or obtained on or after the effective date of termination and shall be forfeited for no consideration in accordance with the provisions of the plan.

 

(d)           Termination of the Executive’s employment under this Section 4 shall be in addition to and not exclusive of any other rights and remedies that the Company has or may have relating to the Executive with respect to the facts and circumstances pertaining to such termination.

 

5.             TERMINATION BY THE EXECUTIVE FOR GOOD REASON OR TERMINATION WITHOUT CAUSE

 

(a)           In the event the Executive terminates his employment under this Agreement for Good Reason (as hereinafter defined), or in the event the Executive’s employment is terminated without Cause, which termination shall be effective as of the date specified by the Company in written notice delivered to the Executive not fewer than 15 days prior to the date of termination other than due to death or Disability (as hereinafter defined), the Executive shall be entitled to receive, and his sole remedies under this Agreement shall be:

 

(i)             any earned and unpaid Salary accrued through the date of termination, payable in a lump sum not later than 15 days following the Executive’s termination of employment;

 

(ii)            Salary, at the annualized rate in effect on the date of termination of the Executive’s employment (or, in the event a reduction in Salary is a basis for termination for Good Reason, then the Salary in effect immediately prior to such reduction), equal to the amount of Salary payable for a period of six months or at the longest period offered to other executives of the Company and/or Forward, which may be reviewed and increased by the Board from time to time, following such termination, payable in a lump sum not later than 15 days following the date the Release in Exhibit I becomes fully effective and nonrevocable by its terms;

 

(iii)           compensation for any unused vacation days accrued in the fiscal year in which termination occurs through the date of termination, payable as in clause (i) of this Section 5(a);

 

(iv)           any unpaid benefits accrued through the day immediately prior to the date of termination that may be due the Executive under any employee benefit plans or programs of the Company, payable in accordance with the terms of such plans or programs, together with any documented, unreimbursed business expenses, payable in accordance with the Company’s (or Forward’s) policies; and

 

 

 

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(v)           provided that the Release in Exhibit I becomes fully effective and nonrevocable by its terms, any stock options, grants of Common Stock, restricted share grants or other benefits under any of the Company’s (or Forward’s) compensation plans that were vested as of 5:00 PM New York time on the date immediately prior to the date of termination, may be exercised (in the case of options) or delivered (in the case of restricted stock) in accordance with the terms of such plans and any applicable plan award agreements with the Executive.

 

(b)           Termination by the Executive for Good Reason shall be effected by his giving prior written notice to the Company, in which case this Agreement shall terminate on the date specified in such notice; provided, however, that the circumstances or event asserted as the basis for termination for Good Reason must have occurred no later than 20 days before such notice, and provided, that such notice shall specify (i) in reasonable detail the circumstances or event asserted as the basis for termination for Good Reason, and (ii) a date of termination that shall be at least 30 days after the date of delivery of such notice; and provided, further, that the Company shall have the right during such 30 day period to remedy the circumstances or event giving rise to the notice of termination for Good Reason prior to the date specified in such notice, in which case no right of termination or other right shall exist.

 

(c)           For purposes of this Agreement, the term “Good Reason” shall mean:

 

(i)             the assignment to the Executive without his consent of duties materially inconsistent with the Executive’s position as contemplated by Section 2 of this Agreement;

 

(ii)            a decrease in annual Salary rate, other than an across the board decrease in salary applicable to all senior executives of the Company of not more than 10%;

 

(iii)           any failure by the Company to perform any material obligation under, or its breach of a material provision of, this Agreement; or

 

(iv)           pursuant to Section 13(b) of this Agreement, failure of any Successor to expressly assume and agree to perform this Agreement in the same manner and to the same extent as the Company would have had there been no Successor.

 

6.             TERMINATION FOR DEATH OR DISABILITY

 

(a)           The Executive’s employment shall terminate immediately upon his death or Disability (as hereinafter defined). Upon such termination, the Executive, his estate, or his beneficiaries, as the case may be, shall be entitled to receive, and their sole remedies under this Agreement shall be:

 

(i)             subject to Section 6(b), any earned and unpaid Salary accrued through the date of termination, payable in a lump sum not later than 15 days following the Executive’s termination of employment;

 

(ii)            subject to Section 6(b), compensation for any unused vacation days accrued in the fiscal year in which termination occurs through the date of termination, payable as in clause (i) of this Section 6(a);

 

(iii)           any unpaid benefits accrued through the date of termination that may be due the Executive under any employee benefit plans or programs of the Company (or Forward), payable in accordance with the terms of such plans or programs, together with any documented, unreimbursed business expenses, payable in accordance with the Company’s (or Forward’s) policies; and

 

(iv)           provided that the Release in Exhibit I becomes fully effective and nonrevocable by its terms (which may be executed upon the Executive’s death or Disability by his executor or estate, as applicable) any stock options, grants of Common Stock, restricted share grants or other benefits under any of the Company’s compensation plans that were vested as of 5:00 PM New York time on the date immediately prior to the date of termination, may be exercised (in the case of options) or delivered (in the case of restricted stock) in accordance with the terms of such plans and any applicable plan award agreements with the Executive.

 

 

 

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(b)           For purposes of this Agreement, the term “Disability” shall mean any disability, illness, or other incapacity that prevents the Executive from performing services as contemplated by Section 2, for 60 or more consecutive days, or for an aggregate of 90 days in any consecutive 12-month period. In such event, the Company shall have the right to terminate this Agreement upon 10 days’ prior written notice to the Executive. During the period of any such disability, illness, or incapacity, (i) the obligation of the Company to pay Salary to the Executive pursuant to Section 3 shall be reduced to the extent of any amount received by the Executive pursuant to any disability insurance policy maintained and paid for by the Company, and (ii) no bonus compensation or other employee benefits shall accrue or be earned or count toward proration. Termination under this Section shall not prejudice any rights of the Executive under disability policies, if any, being maintained by the Company (or Forward) for the Executive under the terms of this Agreement.

 

7.             TERMINATION UPON EXPIRATION OF THE TERM

 

(a)           The Executive’s employment shall terminate upon the expiration of the Term. Upon such termination, the Executive shall be entitled to receive, and his sole remedies under this Agreement shall be:

 

(i)             any earned and unpaid Salary accrued through the date of termination, payable in a lump sum not later than 15 days following the Executive’s termination of employment;

 

(ii)            compensation for any unused vacation days accrued in the fiscal year in which termination occurs through the date of termination, payable as in clause (i) of this Section 7(a);

 

(iii)           any unpaid benefits accrued through the date of termination that may be due the Executive under any employee benefit plans or programs of the Company (or Forward), payable in accordance with the terms of such plans or programs, together with any documented, unreimbursed business expenses, payable in accordance with the Company’s (or Forward’s) policies; and

 

(iv)          provided that the Release in Exhibit I becomes fully effective and nonrevocable by its terms, any stock options, grants of Common Stock, restricted share grants or other benefits under any of the Company’s compensation plans that were vested as of 5:00 PM New York time on the date immediately prior to the date of termination, may be exercised (in the case of options) or delivered (in the case of restricted stock) in accordance with the terms of such plans and any applicable plan award agreements with the Executive.

 

8.             OBLIGATIONS UPON TERMINATION

 

(a)           Upon the termination of employment for any reason hereunder, all provisions of this Agreement shall terminate except for Sections 4-12 of this Agreement and the provisions contained in Exhibit I hereto, the terms of which shall survive such termination, and the Company and Forward shall have no further obligation to the Executive hereunder, except as herein and therein expressly provided. The Company shall comply with the terms of settlement of all deferred compensation arrangements to which the Executive is a party in accordance with his duly executed deferral election forms and plan provisions.

 

(b)           In the event of a termination of employment by the Executive on his own initiative during the Term or any renewal thereof by delivery of written notice of such resignation 10 business days in advance, other than due to Disability or termination for Good Reason, the Executive shall have the same entitlements as provided in Section 4, Termination by the Company for Cause.

 

(c)           In the event of a termination of employment, payment made and performance by the Company in accordance with the provisions of Section 4, 5, 6, or 7 as the case may be, and this Section 8 shall operate to fully discharge and release the Company, Forward and their respective affiliates, subsidiaries, directors, officers, managers, employees, contractors, consultants, shareholders, members, successors, assigns, agents, and representatives (all of the foregoing collectively, the “releasees”) from any further obligation or liability with respect to the Executive’s rights under this Agreement. Other than payment and performance as aforesaid, none of the releasees shall have any further obligation or liability to the Executive or any other person or entity arising out of termination of the Executive’s employment under this Agreement except as expressly set forth in Exhibit I hereto. The Company’s payment of any severance or other amounts pursuant to this Agreement shall be subject to delivery by the Executive to the Company of a release in form and substance satisfactory to the Company releasing any and all claims the Executive, his estate, representatives, and assigns may have against the Company and any other releasee arising out of this Agreement, as substantially set forth in Exhibit I hereto.

 

 

 

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9.             RESTRICTIVE COVENANTS

 

(a)           Non-Competition. In connection with the Acquisition Agreement, including the transfer of goodwill, which Forward and the Company consider to be a valuable asset, and in exchange for good and valuable consideration offered to the Executive including the payments and benefits under this Agreement, the Executive agrees, during the Term of this Agreement and for 24 consecutive months thereafter beginning on the termination date (the “Restricted Period”), to run consecutively, beginning on the last day of the Term, not to (on Executive’s own behalf or that of any Person other than the Company), (i) engage in or assist others (other than the Company) in engaging in the Restricted Business in the Territory; or (ii) have an interest in any Person that engages directly or indirectly in the Restricted Business in the Territory in any capacity, including as a partner, shareholder, member, employee, principal, agent, director, officer, trustee or consultant (except as a passive investment of less than two percent (2%) of the outstanding equity securities of any Person listed on any national securities exchange or traded actively in any national over-the-counter market so long as such Party has no other relationship with such Person in violation of this Agreement).

 

For purposes of this Section 9(a), (i) “Restricted Business” means any business or activity that competes, directly or indirectly, with the business of providing medical device design and development services; and (ii) “Territory” means anywhere in the entire world. For the avoidance of doubt, Restricted Business also includes any activity that requires or may require the knowledge or disclosure of the Company’s or its affiliate’s and/or subsidiary’s trade secrets, proprietary information or other Confidential Information (as defined below).

 

(b)           Non-Solicitation of Employees. During the Restricted Period, to run consecutively, beginning on the last day of the Term, the Executive agrees (on Executive’s own behalf or that of any Person other than the Company), not to, directly or indirectly, hire or solicit any Person who is or was employed or engaged by the Company during the Restricted Period, or encourage any such employee or consultant to leave such employment or consulting position or hire any such employee or consultant who has left such employment or consulting position, except pursuant to a general solicitation which is not directed specifically to any such employees or consultants.

 

(c)           Non-Solicitation of Clients and/or Customers.

 

(i)             The Executive understands and acknowledges that because of the Executive’s experience with, and relationship to, the Company, the Executive will have access to information pertaining to the Company’s customers and clients including, but not limited to, names, phone numbers, addresses, e-mail addresses, order history, order preferences, chain of command, pricing information, and other information identifying such customers or clients and the products or services offered to same.

 

(ii)            During the Restricted Period, to run consecutively, beginning on the last day of the Term, the Executive agrees (on Executive’s own behalf or that of any Person other than the Company), not to, directly or indirectly, cause, induce or encourage any material actual or prospective client, customer, supplier or licensor of the Company’s business (including any existing or former client or customer of Kablooe or the Company and any Person that becomes a client or customer of the Company’s business after the Closing), or any other Person who has a material business relationship with the Company’s business, to terminate or modify any such actual or prospective relationship. The Executive understands and acknowledges that a breach of this Section 9(c) will cause significant and irreparable harm to the Company and Forward.

 

(d)           Non-Disparagement. The Executive agrees and covenants that he will not, directly or indirectly, at any time during or after Executive’s employment with the Company, make, publish or communicate to any Person or in any public forum any defamatory or disparaging remarks, comments, or statements concerning the Company, Forward, or their respective businesses, or any of their respective subsidiaries, affiliates, and each of their respective employees, officers, directors, investors, shareholders, managers, members, beneficial owners and other associated third parties. The Company and Forward also agree to use reasonable efforts to cause Forward’s senior level executive management not to directly or indirectly make any defamatory or disparaging remarks concerning the Executive.

 

 

 

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(e)           Reasonableness of Restrictive Covenants.

 

(i)            The Executive agrees that the promises made in this Section 9 are reasonable and necessary for the protection of the Company’s legitimate business interests including, but not limited to: (i) the Confidential Information; client, customer, supplier or licensor, and vendor goodwill associated with the specific marketing and trade area in which the Company conducts its business; (ii) the Company’s substantial relationships with prospective and existing client, customer, supplier or licensor and referral sources; and (iii) a productive, competent and undisrupted workforce. The Executive agrees that the restrictive covenants in this Section 9 will not prevent the Executive from earning a livelihood in the Executive’s chosen business, they do not impose an undue hardship on the Executive, and that they will not injure the public. If any restriction is found by a court of competent jurisdiction to be unenforceable because it extends for too long a period of time, over too broad a range of activities, or in too large a geographic area, that restriction shall be interpreted to extend only over the maximum period of time, range of activities, or geographic area as to which it may be enforceable.

 

This Section 9 does not, in any way, restrict or impede the Executive from exercising protected rights to the extent that such rights cannot be waived by agreement or from complying with any applicable law or regulation, or a valid order of a court of competent jurisdiction or an authorized government agency, provided that such compliance does not exceed that required by such law, regulation, or order. The Executive shall promptly provide written notice of any such court or agency order to the Board.

 

(f)            Upon the expiration or termination of this Agreement for any reason, the Executive shall promptly deliver to the Company all documents, papers and records in his possession relating to the business or affairs of the Company, Forward or any subsidiary or affiliate and that he obtained or received in his capacity as an employee or officer of the Company, Forward or any subsidiary or affiliate and any other Company, Forward, subsidiary or affiliate property or equipment in his possession or control.

 

(g)           In the event that either Party shall violate or be in violation of any provision of this Section 9 (which provisions the parties hereby acknowledge are reasonable and equitable), in addition to the parties right to exercise any and all remedies, legal and equitable, which it may have under applicable laws, the Executive shall not be entitled to any, and hereby waives any and all rights to, each and every, termination payment or benefit under this Agreement.

 

(h)           The Executive acknowledges and agrees that the provisions of Section 9 and Section 10 hereof constitute independent, separable and severable covenants, for which the Executive is receiving consideration, which shall survive the termination of employment, and which shall be enforceable by the Company notwithstanding any rights or remedies the Company may have under any other provision hereof.

 

10.           DISCLOSURE OF CONFIDENTIAL INFORMATION

 

(a)           Confidential Information.

 

(i)             For purposes of this Agreement, “Confidential Information” includes, but is not limited to, all information not generally known to the public, in spoken, printed, electronic or any other form or medium, relating directly or indirectly to:  business processes, products, patents, sources of supply, customer dealings, client dealings, data, source code, business plans, practices, methods, policies, publications, research, operations, strategies, techniques, agreements, transactions, potential transactions, negotiations, know-how, trade secrets, computer programs, computer software, applications, operating systems, software design, work-in-process, databases, records, systems, supplier information, vendor information, financial information, results, legal information, marketing and advertising information, pricing information, design information, personnel information, developments, reports, internal controls, graphics, drawings, market studies, sales information, revenue, costs, notes, communications, algorithms, product plans, designs, models, ideas, inventions, unpublished patent applications, original works of authorship, discoveries, experimental processes, experimental results, specifications, customer information, client information, customer lists, client lists, distributor lists, and buyer lists of the Company, Forward or their respective subsidiaries, affiliates or any existing or prospective customer, client, supplier, investor or other associated third party, or of any other Person that has entrusted information to the Company in confidence. The Executive understands that the above list is not exhaustive, and that Confidential Information also includes other information that is marked or otherwise identified as confidential or proprietary, or that would otherwise appear to a reasonable person to be confidential or proprietary in the context and circumstances in which the information is known or used.

 

 

 

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(ii)           The Executive recognizes, acknowledges and agrees that Executive has had and will continue to have access to secret and Confidential Information regarding the Company and/or Forward. The Executive acknowledges and agrees that such information is of great value to the Company and Forward, has been and at all times and shall remain the sole and exclusive property of the Company and Forward, as applicable, and will be acquired by Employee in the strictest of confidence. In consideration of the obligations undertaken by the Company herein, the Executive will not, at any time during or after Employee’s employment hereunder, reveal, divulge or make known to any Person, any Confidential Information acquired by Executive during the course of his employment. The Executive agrees to use Executive’s best efforts to maintain the confidentiality of the Confidential Information during the course of, and at all times after, the Executive’s employment with the Company, including adopting and implementing all procedures prescribed by the Company to prevent unauthorized use of Confidential Information or disclosure of Confidential Information to any unauthorized Person. The Executive shall take all necessary administrative, technical, and physical actions necessary to secure and protect the confidentiality, integrity, and security of the Confidential Information, as well as any third-part financial information and Personally Identifiable Information received, accessed, or used by the Executive in the performance of the Executive’s duties. “Personally Identifiable Information” means information that, whether maintained or transmitted individually or in the aggregate with other information, and whether or not Confidential Information, allows a natural person to be identified, including, but not limited to, the name, birthday, address, telephone number, social security number or other unique identifiers of any natural person. The Executive agrees that he will not download, upload, or otherwise transfer copies of Confidential Information to any external storage media or cloud storage (except as authorized by the Company when necessary in the performance of the Executive’s duties for the Company and for the Company’s sole benefit).

 

(iii)          Notwithstanding the foregoing, the Executive shall have no confidentiality obligations with respect to any Confidential Information that: (i) is or becomes publicly known through publication, inspection of a product, or otherwise, and through no negligence or other wrongful act of the Executive; (ii) is obtained or received by the Executive from a third party without similar restriction and without breach of any agreement; or (iii) is required to be disclosed under applicable law or judicial process.

 

(b)            Whistleblower Provision. Nothing contained in this Agreement shall be construed to prevent the Executive from reporting any act or failure to act to the Securities and Exchange Commission or other governmental body or prevent the Executive from obtaining a fee as a “whistleblower” under Rule 21F-17(a) under the Securities Exchange Act of 1934 or other rules or regulations implemented under the Dodd-Frank Wall Street Reform Act and Consumer Protection Act.

 

(c)            Notice of Immunity Under the Economic Espionage Act of 1996, as amended by the Defend Trade Secrets Act of 2016 (“DTSA”).  Notwithstanding any other provision of this Agreement, the Executive will not be held criminally or civilly liable under any federal or state trade secret law for any disclosure of a trade secret that is made (a) in confidence to a federal, state, or local government official, either directly or indirectly, or to an attorney; and (b) solely for the purpose of reporting or investigating a suspected violation of law; or is made in a complaint or other document filed under seal in a lawsuit or other proceeding. If the Executive files a lawsuit for retaliation by the Company for reporting a suspected violation of law, the Executive may disclose the Company’s trade secrets to the Executive’s attorney and use the trade secret information in the court proceeding if the Executive files any document containing trade secrets under seal and does not disclose trade secrets, except pursuant to court order.

 

For purposes of Sections 3, 4, 5, 6, 9, 10, 11 and 12, the “Company” shall include Forward and their respective subsidiaries and affiliates.

 

 

 

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11.           PROPRIETARY RIGHTS

 

(a)           Work Product. The Executive acknowledges and agrees that all right, title, and interest in and to all writings, works of authorship, technology, inventions, discoveries, processes, techniques, methods, ideas, concepts, research, proposals, materials, and all other work product of any nature whatsoever, that are created, prepared, produced, authored, edited, amended, conceived, or reduced to practice by the Executive individually or jointly with others during the period of his employment by the Company and that relate in any way to the business or contemplated business, products, activities, research, or development of the Company or result from any work performed by the Executive for the Company (in each case, regardless of when or where prepared or whose equipment or other resources is used in preparing same), all rights and claims related to the foregoing, and all printed, physical and electronic copies, and other tangible embodiments thereof (collectively, “Work Product”), as well as any and all rights in and to United States and foreign: (i) patents, patent disclosures and inventions (whether patentable or not); (ii) trademarks, service marks, trade dress, trade names, logos, corporate names, and domain names, and other similar designations of source or origin, together with the goodwill symbolized by any of the foregoing; (iii) copyrights and copyrightable works (including computer programs), mask works, and rights in data and databases; (iv) trade secrets, know-how, and other Confidential Information; and (v) all other intellectual property rights, in each case whether registered or unregistered and including all registrations and applications for, and renewals and extensions of, such rights, all improvements thereto and all similar or equivalent rights or forms of protection in any part of the world (collectively, “Intellectual Property Rights”), shall be the sole and exclusive property of the Company. For purposes of this Agreement, Work Product includes, but is not limited to, Company information, including plans, publications, research, strategies, techniques, documents, contracts, terms of agreements, negotiations, know-how, computer programs, computer applications, software design, web design, work in process, databases, manuals, results, developments, reports, graphics, drawings, market studies, formulae, notes, communications, algorithms, product plans, product designs, styles, models, audiovisual programs, inventions, unpublished patent applications, original works of authorship, discoveries, experimental processes, experimental results, specifications, customer information, customer lists, marketing and advertising information and sales information.

 

(b)           Work Made for Hire; Assignment. The Executive acknowledges that, to the extent permitted by law, all Work Product consisting of copyrightable subject matter created by the Executive during his employment with the Company is a “work made for hire” as defined in 17 U.S.C. § 101 and such copyrights are therefore owned by the Company. To the extent that the foregoing does not apply, the Executive hereby irrevocably assigns to the Company, for no additional consideration, the Executive’s entire right, title, and interest in and to all Work Product and Intellectual Property Rights therein, including the right to sue, counterclaim, and recover for all past, present, and future infringement, misappropriation, or dilution thereof, and all rights corresponding thereto throughout the world. Nothing contained in this Agreement shall be construed to reduce or limit the Company’s rights, title, or interest in any Work Product or Intellectual Property Rights so as to be less in any respect than that the Company would have had in the absence of this Agreement.

 

(c)           Further Assurances; Power of Attorney. During and after the Executive’s employment, the Executive agrees to reasonably cooperate with the Company to: (i) apply for, obtain, perfect, and transfer to the Company the Work Product as well as any and all Intellectual Property Rights in the Work Product in any jurisdiction in the world; and (ii) maintain, protect and enforce the same, including, without limitation, giving testimony and executing and delivering to the Company any and all applications, oaths, declarations, affidavits, waivers, assignments, and other documents and instruments as shall be requested by the Company. The Executive hereby irrevocably grants the Company a power of attorney to execute and deliver any such documents on the Executive’s behalf and in the Executive’s name and to do all other lawfully permitted acts to transfer the Work Product to the Company and further the transfer, prosecution, issuance, and maintenance of all Intellectual Property Rights therein, to the full extent permitted by law, in the event the Executive does not promptly cooperate with the Company’s request (without limiting the rights the Company shall have in such circumstances by operation of law). This power of attorney is coupled with an interest and shall not be affected by the Executive’s subsequent incapacity.

 

(d)           No License. The Executive understands that this Agreement does not, and shall not be construed to, grant the Executive any license or right of any nature with respect to any Work Product or Intellectual Property Rights or any Confidential Information, materials, software, or other tools made available to him by the Company.

 

(e)           Notice to Employee. THE FOREGOING NOTWITHSTANDING, THIS AGREEMENT DOES NOT APPLY TO AN INVENTION FOR WHICH NO EQUIPMENT, SUPPLIES, FACILITY OR TRADE SECRET INFORMATION OF THE EMPLOYER WAS USED AND WHICH WAS DEVELOPED ENTIRELY ON THE EMPLOYEE’S OWN TIME, AND (1) WHICH DOES NOT RELATE (A) DIRECTLY TO THE BUSINESS OF THE EMPLOYER OR (B) TO THE EMPLOYER’S ACTUAL OR DEMONSTRABLY ANTICIPATED RESEARCH OR DEVELOPMENT, OR (2) WHICH DOES NOT RESULT FROM ANY WORK PERFORMED BY THE EMPLOYEE FOR THE EMPLOYER.

 

 

 

 10 

 

 

12.           SPECIFIC PERFORMANCE

 

(a)           The Executive acknowledges and agrees that:

 

(i)             the services to be rendered and covenants to be performed under this Agreement are of a special and unique character and that the Company and any subsidiary or affiliate would be irreparably harmed if such services were lost to it or if the Executive breached its obligations and covenants hereunder;

 

(ii)           the Company and Forward are relying on the Executive’s performance of the covenants contained herein, including, without limitation, those contained in Sections 9-11 above, as a material inducement for its entering into this Agreement;

 

(iii)          the Company and Forward may be damaged if the provisions hereof are not specifically enforced; and

 

(iv)           the award of monetary damages may not adequately protect the Company and Forward in the event of a breach hereof by the Executive.

 

(b)           By virtue thereof, the Executive agrees and consents that if the Executive breaches any of the provisions of this Agreement, the Company and Forward, in addition to any other rights and remedies available under this Agreement or under applicable laws, shall (without any bond or other security being required and without the necessity of proving monetary damages) be entitled to a temporary and/or permanent injunction to be issued by a court of competent jurisdiction restraining the Executive from committing or continuing any violation of this Agreement, or any other appropriate decree of specific performance. Such remedies shall not be exclusive and shall be in addition to any other remedy that the Company and Forward may have.

 

13.           MISCELLANEOUS

 

(a)           Entire Agreement; Amendment. This Agreement constitutes the entire employment agreement between the parties and may not be modified, amended or terminated (other than pursuant to the terms hereof) except by a written instrument executed by the parties hereto. All other agreements, written or oral, between the parties pertaining to the employment or remuneration of the Executive not specifically contemplated hereby or incorporated or merged herein are hereby terminated and shall be of no further force or effect.

 

(b)           Assignment; Successors. This Agreement is not assignable by the Executive and any purported assignment by the Executive of the Executive’s rights and/or obligations under this Agreement shall be null and void. Except as provided below, this Agreement may be assigned by the Company at any time, upon delivery of written notice to the Executive, to any successor to the business of the Company, or to any subsidiary or affiliate. In the event that another corporation or other business entity becomes a Successor of the Company, then this Agreement may not be assigned to such Successor unless the Successor shall assume and agree to perform this Agreement in the same manner and to the same extent as the Company would be required to perform if there had been no Successor. The term “Successor” as used herein shall mean any corporation or other business entity that succeeds to substantially all of the assets or conducts the business of the Company, whether directly or indirectly, by purchase, merger, consolidation or otherwise. This Agreement shall be binding upon and inure to the benefit of the parties and their respective heirs, executors, administrators, personal representatives, successors and permitted assigns.

 

(c)           Waivers. No waiver of any breach or default hereunder shall be considered valid unless in writing, and no such waiver shall be deemed a waiver of any subsequent breach or default of the same or similar nature. The failure of any party to insist upon strict adherence to any term of this Agreement on any occasion shall not operate or be construed as a waiver of the right to insist upon strict adherence to that term or any other term of this Agreement on that or any other occasion.

 

 

 

 11 

 

 

(d)           Provisions Overly Broad. In the event that any term or provision of this Agreement shall be deemed by a court of competent jurisdiction to be overly broad in scope, duration or area of applicability, the court considering the same shall have the power and hereby is authorized and directed to modify such term or provision to limit such scope, duration or area, or all of them, so that such term or provision is no longer overly broad and to enforce the same as so limited. Subject to the foregoing sentence, in the event that any provision of this Agreement shall be held to be invalid or unenforceable for any reason, such invalidity or unenforceability shall attach only to such provision and shall not affect or render invalid or unenforceable any other provision of this Agreement.

 

(e)           Notices. Any notice permitted or required hereunder shall be in writing and shall be deemed to have been given on the date of delivery or, if mailed by certified mail, postage prepaid, return receipt requested, documented overnight courier, or by email, on the date mailed or emailed.

 

      (i)

 

 

 

 

 

      (ii)

If to the Executive to:

Tom KraMer

8560 Cottonwood Suite NW, #100

Minneapolis, Minnesota 55433

Email: ideas@kablooe.com

 

If to the Company to:

Kablooe, Inc.

700 Veterans Memorial Highway, Suite 100

Hauppauge, NY 11788

Attention: Terry Wise, President

Email: twise@forwardindustries.com

 

with a copy (not constituting notice) to:

 

Forward Industries, Inc.

700 Veterans Memorial Highway, Suite 100

Hauppauge, NY 11788

Attention: Anthony Camarda, CFO

Email: acamarda@forwardindustries.com

   

(f)            Law Governing; Consent to Jurisdiction. This Agreement shall be governed by and construed in accordance with the laws of the State of New York governing contracts made and to be performed in New York without regard to conflict of law principles thereof. Each Party hereby (i) agrees to the exclusive jurisdiction of any state or federal court within Suffolk County, New York with respect to any claim or cause of action arising under or relating to this Agreement, and (ii) waives any objection based on forum non conveniens and waives any objection to venue of any such action.

 

(g)           Survival. All obligations of the Company to the Executive and the Executive to the Company shall terminate upon the termination of this Agreement, except as expressly provided herein. The provisions of Sections 4-11 shall survive termination of this Agreement.

 

(h)           Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an original, and each party may become a party hereto by executing a counterpart hereof. This Agreement and any counterpart so executed shall be deemed to be one and the same instrument. It shall not be necessary in making proof of this Agreement or any counterpart hereof to produce or account for any of the other counterparts. Facsimile or electronic copies of this Agreement shall be of the same force and effect as the original.

 

(i)            Headings. The headings in this Agreement are for convenience of reference only.

 

 

 

 12 

 

 

(j)              Representation. The Executive represents and warrants to the Company, and the Executive acknowledges that the Company has relied on such representations and warranties in offering to employ the Executive, that neither the Executive’s duties as an employee of the Company nor his performance of this Agreement will breach any other agreement to which the Executive is a party, including without limitation, any agreement limiting the use or disclosure of any information acquired by the Executive prior to his employment by the Company. In addition, the Executive represents and warrants and acknowledges that the Company has relied on such representations and warranties in employing the Executive that he has not entered into, and will not enter into, any agreement, either oral or written, in conflict herewith. If it is determined that the Executive is in breach or has breached any of the representations set forth herein, the Company shall have the right to terminate the Executive’s employment for Cause.

 

(k)           Remedies Cumulative. Except as otherwise provided herein, no remedy herein conferred upon a Party hereto is intended to be exclusive of any other remedy. No single or partial exercise by a Party hereto of any right, power or remedy hereunder shall preclude any other or further exercise thereof. All remedies under this Agreement or otherwise afforded to any Party, shall be cumulative and not alternative.

 

(l)            Further Instruments and Actions. The Parties agree to execute such further instruments and to take such further actions as may reasonably be necessary to carry out the intent of this Agreement.

 

(m)          Attorney’s Fees. In the event that any dispute between the Parties to this Agreement should result in litigation, the prevailing party in such dispute shall be entitled to recover from the losing party all fees, costs, and expenses of enforcing any right of such prevailing party under or with respect to this Agreement, including without limitation, such reasonable fees and expenses of attorneys and accountants, which shall include, without limitation, all fees, costs, and expenses of appeals.

 

Signature Page Immediately Follows

 

 

 

 13 

 

 

IN WITNESS WHEREOF, the Company and the Executive have executed this Agreement as of the date and year first above written.

 

 

THE EXECUTIVE

 

 

______________________________

Tom KraMer

EMAIL: ideas@kablooe.com

 

 

THE COMPANY

 

Kablooe, Inc., a New York corporation

 

 

By: ________________________________

Name: ______________________________

Its: ________________________________

 

EMAIL: ____________________________

 

 

 

 14 

 

 

EXHIBIT I

 

1.             Release. This Release of Claims (the “Release”) is entered into by you as a condition precedent to receiving the severance and severance related benefits provided in the Employment Agreement to which this Exhibit I relates (the “Employment Agreement”). In exchange for the receipt of the severance and severance related benefits, you for yourself, your heirs and assigns and anyone else acting on your behalf, hereby voluntarily, knowingly and irrevocably and forever discharge the Company, each of its subsidiaries and affiliates, and their respective predecessors and successors, as well as each of their respective present, former, and future officers, directors, shareholders, employees, and agents, in both their individual and representative capacities, and each of their heirs and assigns (the “Releasees”) from all actions, claims, demands, causes of actions, obligations, damages, liabilities, expenses and controversies of any nature whatsoever, whether known or not now known or suspected , which you had, have or may have against the Releasees from the beginning of time up to and including the date you sign this Release (the “Waived Claims”). The Waived Claims that you forever and irrevocably give up and release when the Release becomes effective include, but are not limited to, all claims related to (i) your employment at each of the Company and its subsidiaries or affiliates or the termination of such employment, (ii) statements, acts or omissions by the Releasees, (iii) any express or implied agreement between you and the Releasees, (iv) wrongful discharge, defamation, slander, breach of express or implied contract, negligent and/or intentional misrepresentation or infliction of emotional distress, breach of an implied covenant of good faith and fair dealing, claims of intentional or negligent interference with economic, employment, or contractual rights or promissory estoppel, (v) any federal, state, or local law or regulation prohibiting discrimination in employment or otherwise regulating employment, including but not limited to, Title VII of the Civil Rights Act of 1964 (Title VII), the Americans with Disabilities Act (ADA), the Family and Medical Leave Act (FMLA) (regarding existing but not prospective claims), the Fair Labor Standards Act (FLSA), the Equal Pay Act, the Employee Retirement Income Security Act (ERISA) (regarding unvested benefits), the Civil Rights Act of 1991, Section 1981 of U.S.C. Title 42, the Fair Credit Reporting Act (FCRA), the Worker Adjustment and Retraining Notification (WARN) Act, the National Labor Relations Act (NLRA), the Age Discrimination in Employment Act (ADEA), the Uniform Services Employment and Reemployment Rights Act (USERRA), the Genetic Information Nondiscrimination Act (GINA), the Immigration Reform and Control Act (ICRA), the Minnesota Human Rights Act, the Minnesota Equal Pay for Equal Work Law, the Minnesota Termination of Sales Representative Act, the Minnesota Whistleblower Act, the Minnesota Whistleblower Protection Laws, the Minnesota Parental Leave Act, all including any amendments and their respective implementing regulations, and any other federal, state, local, or foreign law that may be legally waived and released; however, the identification of specific statutes is for purposes of example only, and the omission of any specific statute or law shall not limit the scope of this Release in any manner, (vi) any claim for wages, commissions, bonuses, incentive compensation, vacation pay, employee benefits, expenses or allowances of any kind, or any other payment or compensation. You are not waiving or releasing any rights or claims that may arise after the date that you sign this Release.

 

2.             Termination and Severance Benefits. The Release does not affect your vested rights and eligibility for benefits under the Company 40l(k) Plan, or any other employee benefit plan covered by ERISA (other than a severance plan). Eligibility for benefits under these plans is determined by the applicable plan documents. The Release does not affect your right to reimbursement of expenses incurred but not reimbursed prior to the date you sign the Release, subject to the Company’s expense reimbursement policies. This Release does not affect your rights under any insurance policies held by the Company or any rights of indemnification, including those contained in the Company’s Articles or bylaws.

 

3.             No Suit. This Release does not impair any rights you have to file a charge of discrimination with a federal or state administrative agency; provided, however, that you acknowledge and agree that neither you nor your heirs, executors, administrators, successors or assigns will be entitled to any personal recovery in any proceeding of any nature whatsoever against the Releasees arising out of any of the matters released in Section 1. You represent and warrant that as of the date hereof, you nor anyone acting on your behalf has made or filed, commenced, maintained, prosecuted or participated in any action, suit, charge, grievance, complaint or proceeding of any kind against the Company, any subsidiary or affiliate thereof, and/or Releasees in any federal, state or local court, agency or investigative body.

 

4.             Representations. You acknowledge and agree that:

 

(a)            You have read and fully understand the legal effect and binding nature of the promises and obligations contained in this Release;

 

(b)            You are executing this Release freely and voluntarily;

 

 

 

EXHIBIT I

   

 

 

(c)            You have been advised to consult with legal counsel, at your own expense, before signing this Release;

 

(d)            You are receiving benefits as a condition to signing this Release and it becoming effective that you would not otherwise be entitled to receive but for this Release becoming effective;

 

(e)            You have not, during the term of your employment under the Employment Agreement or thereafter performed any act, or directed any other person or entity to perform any act on your or their behalf, the intended or proximate result of which would constitute a violation of the covenants to be performed by you referred to or set forth in the Employment Agreement, nor are there any agreements, arrangements, or understandings, written or oral, that would, if performed or acted upon, constitute such a violation;

 

(f)             There are no promises or representations that have been made to you to sign this Release except those that are included in the Employment Agreement and this Release; and

 

(g)            You have 21 days to consider this Release, although you may sign it sooner, and once you sign this Release, you have 7 days to revoke your consent to this Release. Any such revocation shall be made in writing by hand delivery, email, or overnight courier so as to be received by the Company prior to (or if by overnight courier, on or prior to) the 8th day following your execution of this Release; and if no such revocation occurs, this Release shall become fully effective on the 8th day following your execution of this Release. In the event that you do not sign within such 21-day period or you revoke your consent as permitted above, this Release shall be null and void.

 

5.             Employment Agreement. You further acknowledge and agree that the following provisions of the Employment Agreement are incorporated by reference into this Release as if fully set forth herein: 9 (Restrictive Covenants), 12 (Specific Performance) and 13 (Miscellaneous). You hereby reaffirm such sections and acknowledge and agree that such sections shall survive the termination of your employment for whatever reason and continue as set forth in the Employment Agreement.

 

6.             No Admission. This Release is not an admission of any liability or wrongdoing by you, the Company and/or any Releasee.

 

7.             No Reinstatement. By entering into this Agreement, you acknowledge that you (i) waive any claim to reinstatement and/or future employment with the Company or any subsidiary or affiliate and (ii) are not and shall not be entitled to any payments, benefits or other obligations from the Company or any subsidiary or affiliate thereof whatsoever (except as expressly set forth herein).

 

 

 

 

EXHIBIT I

   

 

 

Your signature below acknowledges that you knowingly and voluntarily agree to all of the terms and conditions contained in this Release.

 

 

 

Executive:      Date________________
  Tom KraMer    
       
       
FORWARD INDUSTRIES, INC.    
     
     
  [___________________________________________]   Date________________
  Name                    Position    
       
KABLOEE, INC.    
       
       
  [___________________________________________]   Date________________
  Name                    Position    

 

 

 

 

 

EXHIBIT I

   

EX-23.1 6 forward_ex2301.htm CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Exhibit 23.1

 

Consent of Independent Registered Public Accounting Firm

 

 

We consent to the incorporation by reference in registration statement No. 333- 253461 on Form S-8 of Forward Industries, Inc. of our report dated December 16, 2022 on our audits of the consolidated financial statements of Forward Industries, Inc. as of September 30, 2022 and 2021 and for the years then ended, which report is included in the Annual Report on Form 10-K of Forward Industries, Inc. for the year ended September 30, 2022.

 

/s/ CohnReznick LLP

 

 

Melville, New York

December 16, 2022

EX-31.1 7 forward_ex3101.htm CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

Exhibit 31.1

 

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

 

I, Terence Wise, certify that:

 

1.       I have reviewed this annual report on Form 10-K of Forward Industries, Inc.;

 

2.       Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

3.       Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

 

4.       The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 

a)       Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

b)       Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

c)       Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

d)       Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

 

5.       The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

 

a)       All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

 

b)       Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

Date: December 16, 2022

 

/s/ Terence Wise

Terence Wise

Chief Executive Officer

(Principal Executive Officer)

EX-31.2 8 forward_ex3102.htm CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

Exhibit 31.2

 

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

 

I, Anthony Camarda, certify that:

 

1.       I have reviewed this annual report on Form 10-K of Forward Industries, Inc.;

 

2.       Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

3.       Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

 

4.       The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 

a)       Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

b)       Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

c)       Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

d)       Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

 

5.       The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

 

a)       All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

 

b)       Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

Date: December 16, 2022

 

/s/ Anthony Camarda

Anthony Camarda

Chief Financial Officer

(Principal Financial Officer)

EX-32.1 9 forward_ex3201.htm CERTIFICATION

Exhibit 32.1

 

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

 

 

 

In connection with the annual report of Forward Industries, Inc. (the “Company”) on Form 10-K for the fiscal year ended September 30, 2022, as filed with the Securities and Exchange Commission on the date hereof, I, Terence Wise, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

 

1.The annual report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 and

 

2.The information contained in the annual report fairly presents, in all material respects, the financial condition and results of operations of the Company.

 

/s/ Terence Wise

Terence Wise

Chief Executive Officer

(Principal Executive Officer)

Dated: December 16, 2022

 

 

 

 

 

In connection with the annual report of Forward Industries, Inc. (the “Company”) on Form 10-K for the fiscal year ended September 30, 2022, as filed with the Securities and Exchange Commission on the date hereof, I, Anthony Camarda, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

 

1.The annual report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 and

 

2.The information contained in the annual report fairly presents, in all material respects, the financial condition and results of operations of the Company.

 

 /s/ Anthony Camarda

Anthony Camarda

Chief Financial Officer

(Principal Financial Officer)

Dated: December 16, 2022

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Shares authorized for issuance Warrants outstanding Warrants exercisable Warrants exercise prices Weighted average exercise price Warrants remaining life Warrant expiration terms Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period Expected term (years) Expected volatility minimum Expected volatility maximum Expected volatility Risk free interest rate minimum Risk free interest rate maximum Risk free interest rate Expected dividends Schedule of Share-Based Compensation Arrangements by Share-Based Payment Award [Table] Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] Shares, Outstanding at Beginning Weighted average exercise price, Outstanding at Beginning Shares, Granted Weighted average exercise price, Granted Shares, Exercised Weighted average exercise price, Exercised Shares, Forfeited Weighted average exercise price, Forfeited Shares, Expired Weighted average exercise price, Expired Shares, Outstanding at 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Share [Table] Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] Total potentially dilutive shares Fiscal 2023 Fiscal 2024 Fiscal 2025 Fiscal 2026 Fiscal 2027 Thereafter Total future minimum lease payments Less imputed interest Total Rent expense Cash paid for amounts included in operating lease liabilities Operating leases term Operating leases Schedule of Related Party Transactions, by Related Party [Table] Related Party Transaction [Line Items] Costs and Expenses, Related Party Debt face amount Debt interest rate Debt maturity date Interest expense Principal repayments Revenue from related party Related Party Costs Accounts payable to related party Pension contribution Schedule of Segment Reporting Information, by Segment [Table] Segment Reporting Information [Line Items] Revenues Total (loss)/income from operations Total segment operating income General corporate expenses Other expense/(income), net (Loss)/income before income taxes Depreciation and amortization Schedule of Revenue by Major Customers, by Reporting Segments [Table] Revenue, Major Customer [Line Items] Other Assets Total segment assets General corporate assets Assets Schedule of Revenues from External Customers and Long-Lived Assets [Table] Revenues from External Customers and Long-Lived Assets [Line Items] Concentration Risk, Percentage Line of Credit Facility [Table] Line of Credit Facility [Line Items] Line of credit maximum amount Line of credit expiration date Line of credit interest rate Line of credit effective interest rate Line of credit amount available Schedule of Long-Term Debt Instruments [Table] Debt Instrument [Line Items] Loan received Earnout liability Warrants exercisable Warrant expiration terms Weighted average exercise price Fair value of options granted. Excludes equity instruments other than options, for example, but not limited to, share units, stock appreciation rights, restricted stock. Assets, Current Assets [Default Label] Liabilities, Current Liabilities Stockholders' Equity Attributable to Parent Liabilities and Equity Gross Profit Gain (Loss) on Extinguishment of Debt FairValueAdjustmentOfEarnoutConsideration Interest and Other Income Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest Shares, Outstanding BadDebtExpenserecovery Increase (Decrease) in Accounts Receivable Increase (Decrease) in Inventories Increase (Decrease) in Prepaid Expense and Other Assets Increase (Decrease) in Other Operating Assets Increase (Decrease) in Deferred Revenue Increase (Decrease) in Accrued Liabilities and Other Operating Liabilities Payments to Acquire Property, Plant, and Equipment Net Cash Provided by (Used in) Investing Activities Repayments of Long-Term Lines of Credit Repayments of Notes Payable RepaymentOfNotePayableToForwardChina Repayments of Debt and Lease Obligation Net Cash Provided by (Used in) Financing Activities Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block] Cash and Cash Equivalents, Policy [Policy Text Block] Lessee, Leases [Policy Text Block] Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment Derivatives, Determination of Fair Value Accounts Payable and Accrued Liabilities, Current Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Expirations in Period Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized Deferred Federal Income Tax Expense (Benefit) Deferred State and Local Income Tax Expense (Benefit) Deferred Foreign Income Tax Expense (Benefit) Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits Deferred Tax Assets, Gross DeferredTaxLiabilitiesDepreciation Deferred Tax Liabilities, Prepaid Expenses Deferred Tax Liabilities, Goodwill and Intangible Assets Deferred Tax Liabilities, Net Deferred Tax Assets, Valuation Allowance Deferred Tax Assets, Net Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent Lessee, Operating Lease, Liability, to be Paid, Year One Lessee, Operating Lease, Liability, to be Paid, Year Two Lessee, Operating Lease, Liability, to be Paid, Year Three Lessee, Operating Lease, Liability, to be Paid, Year Four Lessee, Operating Lease, Liability, to be Paid, Year Five Lessee, Operating Lease, Liability, to be Paid, after Year Five Lessee, Operating Lease, Liability, to be Paid Lessee, Operating Lease, Liability, Undiscounted Excess Amount Interest Expense, Debt Depreciation, Depletion and Amortization, Nonproduction EX-101.PRE 16 ford-20220930_pre.xml XBRL PRESENTATION FILE XML 17 R1.htm IDEA: XBRL DOCUMENT v3.22.2.2
Cover - USD ($)
12 Months Ended
Sep. 30, 2022
Dec. 09, 2022
Mar. 31, 2022
Cover [Abstract]      
Document Type 10-K    
Amendment Flag false    
Document Annual Report true    
Document Transition Report false    
Document Period End Date Sep. 30, 2022    
Document Fiscal Period Focus FY    
Document Fiscal Year Focus 2022    
Current Fiscal Year End Date --09-30    
Entity File Number 001-34780    
Entity Registrant Name FORWARD INDUSTRIES, INC.    
Entity Central Index Key 0000038264    
Entity Tax Identification Number 13-1950672    
Entity Incorporation, State or Country Code NY    
Entity Address, Address Line One 700 Veterans Memorial Highway    
Entity Address, Address Line Two Suite 100    
Entity Address, City or Town Hauppauge    
Entity Address, State or Province NY    
Entity Address, Postal Zip Code 11788    
City Area Code (631)    
Local Phone Number 547-3041    
Title of 12(b) Security Common Stock, par value $0.01    
Trading Symbol FORD    
Security Exchange Name NASDAQ    
Entity Well-known Seasoned Issuer No    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Non-accelerated Filer    
Entity Small Business true    
Entity Emerging Growth Company false    
Entity Shell Company false    
Entity Public Float     $ 12,000,000
Entity Common Stock, Shares Outstanding   10,061,185  
Auditor Name CohnReznick LLP    
Auditor Location Melville, New York    
Auditor Firm ID 596    
XML 18 R2.htm IDEA: XBRL DOCUMENT v3.22.2.2
CONSOLIDATED BALANCE SHEETS - USD ($)
Sep. 30, 2022
Sep. 30, 2021
Current assets:    
Cash $ 2,575,522 $ 1,410,365
Accounts receivable, net 7,542,666 8,760,715
Inventories, net 3,801,030 2,062,557
Prepaid expenses and other current assets 417,605 561,072
Total current assets 14,336,823 12,794,709
Property and equipment, net 241,146 167,997
Intangible assets, net 1,105,901 1,318,658
Goodwill 1,758,682 1,758,682
Operating lease right of use assets, net 3,427,726 3,743,242
Other assets 68,737 72,251
Total assets 20,939,015 19,855,539
Current liabilities:    
Accounts payable 268,160 391,992
Due to Forward China 7,713,880 5,733,708
Deferred income 438,878 187,695
Current portion of earnout consideration 25,000 25,000
Current portion of operating lease liability 377,940 340,151
Accrued expenses and other current liabilities 1,153,906 529,497
Total current liabilities 9,977,764 7,208,043
Other liabilities:    
Note payable to Forward China 1,400,000 1,600,000
Operating lease liability, less current portion 3,249,824 3,559,053
Earnout consideration, less current portion 45,000 45,000
Total liabilities 14,672,588 12,412,096
Commitments and contingencies (Note 11)
Shareholders' equity:    
Common stock, par value $0.01 per share; 40,000,000 shares authorized; 10,061,185 shares issued and outstanding at September 30, 2022 and 2021 100,612 100,612
Additional paid-in capital 20,115,711 19,914,476
Accumulated deficit (13,949,896) (12,571,645)
Total shareholders' equity 6,266,427 7,443,443
Total liabilities and shareholders' equity $ 20,939,015 $ 19,855,539
XML 19 R3.htm IDEA: XBRL DOCUMENT v3.22.2.2
CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares
Sep. 30, 2022
Sep. 30, 2021
Statement of Financial Position [Abstract]    
Common stock, par or stated value per share (in dollars per share) $ 0.01 $ 0.01
Common stock, shares authorized (in shares) 40,000,000 40,000,000
Common stock, shares issued (in shares) 10,061,185 10,061,185
Common stock, shares outstanding (in shares) 10,061,185 10,061,185
XML 20 R4.htm IDEA: XBRL DOCUMENT v3.22.2.2
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Income Statement [Abstract]    
Revenues, net $ 42,337,385 $ 39,021,996
Cost of sales 33,969,115 30,887,577
Gross profit 8,368,270 8,134,419
Sales and marketing expenses 2,854,664 2,503,518
General and administrative expenses 6,753,280 6,395,900
Loss from operations (1,239,674) (764,999)
Gain on forgiveness of note payable 0 (1,356,570)
Fair value adjustment of earnout consideration 0 (20,000)
Interest income 0 (88,760)
Interest expense 123,411 171,957
Other expense, net 12,612 4,569
(Loss)/income before income taxes (1,375,697) 523,805
Provision for income taxes 2,554 0
Net (loss)/income $ (1,378,251) $ 523,805
(Loss)/earnings per share:    
Basic $ (0.14) $ 0.05
Diluted $ (0.14) $ 0.05
Weighted average common shares outstanding:    
Basic 10,061,185 9,950,094
Diluted 10,061,185 10,443,018
XML 21 R5.htm IDEA: XBRL DOCUMENT v3.22.2.2
CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($)
Common Stock [Member]
Additional Paid-in Capital [Member]
Retained Earnings [Member]
Total
Beginning balance, value at Sep. 30, 2020 $ 98,838 $ 19,579,684 $ (13,095,450) $ 6,583,072
Beginning balance, shares at Sep. 30, 2020 9,883,851      
Share-based compensation 68,855 68,855
Stock options exercised $ 1,774 265,937 267,711
Stock options exercised, shares 177,334      
Net income 523,805 523,805
Ending balance, value at Sep. 30, 2021 $ 100,612 19,914,476 (12,571,645) 7,443,443
Ending balance, shares at Sep. 30, 2021 10,061,185      
Share-based compensation 201,235 201,235
Net income (1,378,251) (1,378,251)
Ending balance, value at Sep. 30, 2022 $ 100,612 $ 20,115,711 $ (13,949,896) $ 6,266,427
Ending balance, shares at Sep. 30, 2022 10,061,185      
XML 22 R6.htm IDEA: XBRL DOCUMENT v3.22.2.2
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Operating Activities:    
Net (loss)/income $ (1,378,251) $ 523,805
Adjustments to reconcile net (loss)/income to net cash provided by/(used in) operating activities:    
Share-based compensation 201,235 68,855
Depreciation and amortization 309,239 327,290
Bad debt expense 264,912 506,469
Gain on forgiveness of note payable 0 (1,356,570)
Change in fair value of earn-out consideration 0 (20,000)
Changes in operating assets and liabilities:    
Accounts receivable 953,137 (1,664,868)
Inventories (1,738,473) (786,863)
Prepaid expenses and other current assets 143,467 (141,600)
Other assets 3,514 44,446
Accounts payable and due to Forward China 1,856,340 2,306,277
Deferred income 251,183 (297,383)
Net changes in operating lease liabilities 44,076 49,258
Accrued expenses and other current liabilities 624,409 (87,427)
Net cash provided by/(used in) operating activities 1,534,788 (528,311)
Investing Activities:    
Purchases of property and equipment (169,631) (67,207)
Net cash used in investing activities (169,631) (67,207)
Financing Activities:    
Proceeds from line of credit borrowings 0 150,000
Repayment of line of credit borrowings 0 (1,150,000)
Repayment of notes payable 0 (156,798)
Repayment of note payable to Forward China (200,000) 0
Proceeds from stock options exercised 0 267,711
Repayments of finance leases 0 (29,657)
Net cash used in financing activities (200,000) (918,744)
Net increase/(decrease) in cash 1,165,157 (1,514,262)
Cash at beginning of year 1,410,365 2,924,627
Cash at end of year 2,575,522 1,410,365
Supplemental Disclosures of Cash Flow Information:    
Cash paid for interest 123,411 154,510
Cash paid for taxes 10,856 8,389
Supplemental Disclosures of Non-Cash Information:    
Operating lease assets obtained in exchange for operating lease liabilities $ 204,881 $ 565,590
XML 23 R7.htm IDEA: XBRL DOCUMENT v3.22.2.2
OVERVIEW
12 Months Ended
Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
OVERVIEW

NOTE 1        OVERVIEW

 

Business

 

Forward Industries, Inc. (“Forward”, “we”, “our”, or the “Company”), is a global design, manufacturing, sourcing and distribution group serving top tier medical and technology customers worldwide. As a result of the continued expansion of our design development capabilities through our wholly-owned subsidiaries, IPS and Kablooe, the Company is able to introduce proprietary products to the market from concepts brought to it from a number of different sources, both inside and outside the Company.

 

The Company’s design division provides hardware and software product design and engineering services to customers predominantly located in the U.S. The Company’s OEM distribution division sources and sells carrying cases and other accessories for medical monitoring and diagnostic kits as well as a variety of other portable electronic and non-electronic devices to original equipment manufacturers (“OEM”s), or their contract manufacturers worldwide, that either package our products as accessories “in box” together with their branded product offerings or sell them through their retail distribution channels. The Company’s retail distribution division sources and sells smart-enabled furniture, hot tubs and various other products through various online retailer websites to customers predominantly located in the U.S.

 

The Company does not manufacture any of its OEM or retail products and sources substantially all of these products from independent suppliers in China, through Forward Industries Asia-Pacific Corporation, a British Virgin Islands corporation (“Forward China”). See Note 13.

 

Liquidity

 

In Fiscal 2022, the Company generated a net loss of $1,378,000 and $1,535,000 of cash flows from operating activities. Based on our forecasted cash flows, we believe our existing cash balance and working capital will be sufficient to meet our liquidity needs through at least December 31, 2023.

 

Impact of COVID-19

 

The effects of the COVID-19 pandemic continue to impact the retail and OEM distribution segments of our business. The increase in global consumer demand, coupled with the global shipping container shortage, dramatically increased demand for both ocean freight and ground transportation. These factors led to a significant increase in freight costs, particularly from the Asia-Pacific region and most notably in Fiscal 2022. Labor shortages at U.S. ports and in ground transportation services caused container ships to spend a significant amount of time waiting for goods to be unloaded and to arrive at our warehouses. These factors caused an increase in the demand for and cost of ground transportation and delayed consumer availability for many of our products in Fiscal 2022. The timing and extent of these COVID-19 related transportation disruptions are still largely unknown but are expected to continue into Fiscal 2023.

 

The effects of the pandemic had a lesser impact on the design segment of our business. Rising inflation caused an increase in the cost of acquiring and retaining our employees, particularly in the second half of Fiscal 2022. The timing and extent of future inflation is difficult to predict, but we expect these rising costs to continue into Fiscal 2023.

 

The effects of COVID-19 may further impact our business in ways we cannot predict, and such impacts could be significant. The current economic conditions may continue to negatively impact our results of operations, cash flows and financial position in future periods as well as that of our customers, including their ability to pay for our products and services and to choose to allocate their budgets to new or existing projects which may or may not require our products and services. The long-term financial impact on our business cannot be reasonably estimated at this time. As a result, the effects of COVID-19 may not be fully reflected in our financial results until future periods.

 

Until the effects of the pandemic have fully receded, we expect business conditions to remain challenging.  In response to these challenges, we will continue to focus on those factors that we can control: closely managing and controlling our expenses and inventory levels; aligning our design and development schedules with demand in a proactive manner to minimize our cash operating costs; pursuing further improvements in the productivity and effectiveness of our development, selling and administrative activities and, where appropriate, taking advantage of opportunities to enhance our business growth and strategy.

 

XML 24 R8.htm IDEA: XBRL DOCUMENT v3.22.2.2
ACCOUNTING POLICIES
12 Months Ended
Sep. 30, 2022
Accounting Policies [Abstract]  
ACCOUNTING POLICIES

NOTE 2        ACCOUNTING POLICIES

 

Use of Estimates

 

The preparation of the Company’s consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates and assumptions. Within this report, certain dollar amounts and percentages have been rounded to their approximate values.

 

The extent to which COVID-19 may impact our financial condition or results of operations is uncertain. As of the date of issuance of this report, we are not aware of any specific events or circumstances that would require us to update our estimates or judgments or adjust the carrying amount of our assets or liabilities.

 

Basis of Presentation

 

The accompanying consolidated financial statements include the accounts of Forward Industries, Inc. and its wholly-owned subsidiaries (Forward US, Forward Switzerland, Forward UK, IPS and Kablooe). All significant intercompany transactions and balances have been eliminated in consolidation.

 

Segment Reporting

 

The Company has three reportable segments: OEM distribution, retail distribution and design. The OEM distribution segment sources and sells carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable electronic and non-electronic devices (such as sporting and recreational products, bar code scanners, GPS location devices, tablets and firearms) on a made-to-order basis that are customized to fit the products sold by our OEM customers worldwide. The retail distribution segment sources and sells smart-enabled furniture, hot tubs and a variety of other products through various online retailer websites to customers predominantly located in the U.S. The design segment consists of two operating segments (IPS and Kablooe, which have been aggregated into one reportable segment) that provide a full spectrum of hardware and software product design and engineering services to customers predominantly located in the U.S. See Note 15 for more information on segments.

 

Goodwill

 

The Company reviews goodwill for impairment at least annually, or more often if triggering events occur. The Company has two reporting units with goodwill (the IPS and Kablooe operating segments) and we perform our annual goodwill impairment test on September 30, the end of the fiscal year, or upon the occurrence of a triggering event. The Company has the option to perform a qualitative assessment to determine if an impairment is more likely than not to have occurred. If the Company can support the conclusion that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then the Company would not need to perform a quantitative impairment test for the reporting unit. If the Company cannot support such a conclusion or does not elect to perform the qualitative assessment, then the Company will perform the quantitative impairment test by comparing the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit exceeds its carrying amount, no impairment charge is recognized. If the fair value of the reporting unit is less than its carrying amount, an impairment charge will be recognized for the amount by which the reporting unit’s carrying amount exceeds its fair value. A significant amount of judgment is required in performing goodwill impairment tests including estimating the fair value of a reporting unit. Management evaluated and concluded there were no indications of impairment of goodwill in Fiscal 2022 or 2021.

 

Intangible Assets

 

Intangible assets include trademarks and customer relationships, which were acquired as part of the acquisitions of IPS in Fiscal 2018 and Kablooe in Fiscal 2020 and are amortized over their estimated useful lives, which are periodically evaluated for reasonableness.

 

Our intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In assessing the recoverability of our intangible assets, we must make estimates and assumptions regarding future cash flows and other factors to determine the fair value of the respective assets. These estimates and assumptions could have a significant impact on whether an impairment charge is recognized and the magnitude of any such charge. Fair value estimates are made at a specific point in time, based on relevant information. These estimates are subjective in nature and involve uncertainties and matters of significant judgments and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. If these estimates or material related assumptions change in the future, we may be required to record impairment charges related to our intangible assets. Management evaluated and concluded that there were no indications of impairments of intangible assets at September 30, 2022 or 2021.

 

Cash

 

The Company maintains cash deposits in banks with financial institutions in the United States (that at times may exceed federally insured limits of $250,000 per financial institution) and Switzerland. At September 30, 2022 and 2021, there were deposits totaling $2,037,000 (which includes $467,000 in a foreign bank) and $805,000 (which includes $436,000 in a foreign bank), respectively, held in excess of federally insured limits. Historically, we have not experienced any losses due to such cash concentrations.

 

Accounts Receivable

 

Accounts receivable consist of unsecured trade accounts with customers in amounts that have been invoiced ($7,861,000 and $8,864,000 at September 30, 2022 and 2021, respectively) and contract assets as described further below under the heading “Revenue Recognition.” The Company maintains an allowance for doubtful accounts, which is recorded as a reduction to accounts receivable on the consolidated balance sheets. Collectability of accounts receivable is estimated by evaluating the number of days accounts are outstanding, customer payment history, recent payment trends and perceived creditworthiness, adjusted as necessary based on specific customer situations. At September 30, 2022 and 2021, the Company had allowances for doubtful accounts of $0 and $90,000, respectively, for the OEM distribution segment, $20,000 and $0, respectively, for the retail segment and $852,000 and $706,000, respectively, for the design segment.

 

The Company has agreements with various retailers which contain different terms for trade discounts, promotional and other sales allowances. At September 30, 2022, 2021 and 2020, the Company recorded accounts receivable allowances of $55,000, $0 and $0, respectively, for the retail distribution segment.

 

In Fiscal 2019, the Company recorded bad debt expense of $1,626,000 to fully reserve accounts receivable deemed uncollectible from a customer. In Fiscal 2020, the Company converted the amount outstanding from this customer into a non-negotiable secured promissory note with interest that accrues at a rate of 8% per annum and reclassified the related allowance for doubtful accounts to an allowance on the note receivable. The Company received $101,000 from this customer in Fiscal 2021, of which $89,000 was applied to past due interest and penalties and recorded as interest income, and $12,000 was applied to principal and recorded as a recovery of bad debt expense as a reduction of general and administrative expense. No payments were received from this customer in Fiscal 2022.

 

Inventories

 

Inventories consist primarily of finished goods and are stated at the lower of cost (determined by the first-in, first-out method) or net realizable value. Based on management’s estimates, an allowance is made to reduce excess, obsolete, or otherwise unsellable inventories to net realizable value. The allowance is established through charges to cost of sales in the Company’s consolidated statements of operations. In determining the adequacy of the allowance, management’s estimates are based upon several factors, including analyses of inventory levels, historical loss trends, sales history and projections of future sales demand. The Company’s estimates of the allowance may change from time to time based on management’s assessments, and such changes could be material. At September 30, 2022 and 2021, the allowance for slow-moving inventory, which relates entirely to our retail segment, was $535,000 and $50,000, respectively.

 

Property and Equipment

 

Property and equipment consist of computer hardware and software, furniture, fixtures and equipment and are recorded at cost. Expenditures for major additions and improvements are capitalized, and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method. The estimated useful lives for all property and equipment ranges from three to five years.

 

Leases

 

Lease assets and liabilities are recognized at lease commencement date based on the present value of lease payments over the lease term, using the Company’s incremental borrowing rate commensurate with the lease term, since the Company’s lessors do not provide an implicit rate, nor is one readily available. The Company has certain leases that may include an option to renew and when it is reasonably probable to exercise such option, the Company will include the renewal option terms in determining the lease asset and lease liability. Lease assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Operating lease assets are shown as right of use assets and financing lease assets are a component of property and equipment on the consolidated balance sheets. The current and long-term portions of operating and financing lease liabilities are shown separately as such on the consolidated balance sheets.

 

Income Taxes

 

The Company recognizes future tax benefits and liabilities measured at enacted rates attributable to temporary differences between financial statement and income tax bases of assets and liabilities and to net tax operating loss carryforwards to the extent that realization of these benefits is more likely than not. At September 30, 2022, there was no change to our assessment that a full valuation allowance was required against all net deferred tax assets as it is not probable that such deferred tax assets will be realized. Accordingly, any deferred tax provision or benefit was offset by an equal and opposite change to the valuation allowance. Our income tax provision or benefit is generally not significant due to the existence of significant net operating loss carryforwards. 

 

Revenue Recognition

 

OEM Distribution Segment

 

The OEM distribution segment recognizes revenue when: (i) finished goods are shipped to its customers (in general, these conditions occur at either point of shipment or point of destination, depending on the terms of sale and transfer of control); (ii) there are no other deliverables or performance obligations; and (iii) there are no further obligations to the customer after the title of the goods has transferred. If the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability, which is classified as a component of deferred income in the accompanying consolidated balance sheets. The OEM distribution segment had no contract liabilities at September 30, 2022, 2021 or 2020.

 

Retail Distribution Segment

 

The retail distribution segment sells products primarily through online websites operated by authorized third-party retailers. Revenue is recognized when control (as defined in ASC 606, “Revenue from Contracts with Customers”) of the related goods is transferred to the retailer, which generally occurs upon shipment to the end customer. Other than product delivery, the retail distribution segment does not typically have other deliverables or performance obligations associated with its products. Revenue is measured as the amount of consideration expected to be received in exchange for the products provided, net of allowances taken by retailers for product returns and any taxes collected from customers that will be remitted to governmental authorities. When the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability, which is classified as a component of deferred income in the accompanying consolidated balance sheets. The retail distribution segment had contract liabilities of $0, $0 and $75,000 at September 30, 2022, 2021 and 2020, respectively.

 

Design Segment

 

The Company applies the “cost to cost” and “right to invoice” methods of revenue recognition to the contracts with customers in the design segment. The design segment typically engages in two types of contracts: (i) time and material and (ii) fixed price. The Company recognizes revenue over time on its time and material contracts utilizing a “right to invoice” method. Revenues from fixed price contracts that require performance of services that are not related to the production of tangible assets are recognized by using cost inputs to measure progress toward the completion of its performance obligations, or the “cost to cost” method. Revenues from fixed price contracts that contain specific deliverables are recognized when the performance obligation has been satisfied or the transfer of goods to the customer has been completed and accepted.

 

Recognized revenues that will not be billed until a later date, or contract assets, are recorded as an asset and classified as a component of accounts receivable in the accompanying consolidated balance sheets. The design segment had contract assets of $609,000, $693,000, $649,000 at September 30, 2022, 2021 and 2020, respectively. Contracts where collections to date have exceeded recognized revenues, or contract liabilities, are recorded as a liability and classified as a component of deferred income in the accompanying consolidated balance sheets. The design segment had contract liabilities at of $439,000, $188,000, $410,000 at September 30, 2022, 2021 and 2020, respectively.

 

Shipping and Handling Fees

 

The Company includes shipping and handling fees billed to customers in net revenues and the related transportation costs in cost of sales.

 

Foreign Currency Transactions

 

The Company’s functional currency is the U.S. dollar. Foreign currency transactions may generate receivables or payables that are fixed in terms of the amount of foreign currency that will be received or paid. Fluctuations in exchange rates between such foreign currency and the functional currency increase or decrease the expected amount of functional currency cash flows upon settlement of the transaction. These increases or decreases in expected functional currency cash flows are foreign currency transaction gains or losses that are included in other income or expense in the accompanying consolidated statements of operations. The approximate net losses from foreign currency transactions were $13,000 and $5,000 for Fiscal 2022 and 2021, respectively. Such foreign currency transaction losses were primarily the result of euro denominated revenues from certain customers.

 

Fair Value Measurements

 

We perform fair value measurements in accordance with the guidance provided by ASC 820, “Fair Value Measurement.” ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at their fair values, we consider the principal or most advantageous market in which we would transact and consider assumptions that market participants would use when pricing the assets or liabilities, such as inherent risk, transfer restrictions, and risk of nonperformance.

 

ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. An asset's or liability's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure fair value:

 

  · Level 1: quoted prices in active markets for identical assets or liabilities;
     
  · Level 2: inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; or
     
  · Level 3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets or liabilities.

  

Share-Based Compensation Expense

 

The Company estimates the fair value of employee and non-employee director share-based compensation on the date of grant using the Black-Scholes option pricing model, which includes variables such as the expected volatility of the Company’s share price, the exercise behavior of its grantees, interest rates, and dividend yields. These variables are projected based on the Company’s historical data, experience, and other factors. The fair value of employee and non-employee director share-based compensation is recognized in the consolidated statements of operations over the related service or vesting period of each grant. In the case of awards with multiple vesting periods, the Company has elected to use the graded vesting attribution method, which recognizes compensation cost on a straight-line basis over each separately vesting portion of the award as if the award was, in substance, multiple awards (see Note 8).

 

Business Combinations

 

The Company allocates the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values. The excess of the purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. When determining the fair values of assets acquired and liabilities assumed, the Company makes significant estimates and assumptions, especially with respect to intangible assets.

 

Critical estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from customer relationships and developed technology, discount rates and terminal values. Our estimates of fair value are based upon assumptions believed to be reasonable, but actual results may differ from estimates. Other estimates associated with the accounting for acquisitions may change as additional information becomes available regarding the assets acquired and liabilities assumed.

  

Recent Accounting Pronouncements

 

In November 2019, the FASB issued ASU 2019-11, “Codification Improvements to Topic 326, Financial Instruments – Credit Losses.” ASU 2019-11 is an accounting pronouncement that provides clarity to and amends earlier guidance on this topic and would be effective concurrently with the adoption of such earlier guidance. This pronouncement is effective for the Company for fiscal years beginning after December 15, 2022 and interim periods within those fiscal years. The Company is currently evaluating the effects of this pronouncement on its consolidated financial statements.

 

In December 2019, the FASB issued ASU 2019-12 “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” This guidance removes certain exceptions to the general principles in Topic 740 and provides consistent application of U.S. GAAP by clarifying and amending existing guidance. The effective date of the new guidance for public companies is for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. Early adoption is permitted. The Company adopted this guidance in the first quarter of fiscal 2022 with no material impact to its consolidated financial statements.

 

XML 25 R9.htm IDEA: XBRL DOCUMENT v3.22.2.2
INTANGIBLE ASSETS AND GOODWILL
12 Months Ended
Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]  
INTANGIBLE ASSETS AND GOODWILL

NOTE 3         INTANGIBLE ASSETS AND GOODWILL

 

Intangible Assets

 

The Company’s intangible assets consist of the following: 

                              
   September 30, 2022   September 30, 2021 
   Trademarks   Customer Relationships   Total Intangible Assets   Trademarks   Customer Relationships   Total Intangible Assets 
                         
Gross carrying amount  $585,000   $1,390,000   $1,975,000   $585,000   $1,390,000   $1,975,000 
Less accumulated amortization   (164,000)   (705,000)   (869,000)   (125,000)   (531,000)   (656,000)
Net carrying amount  $421,000   $685,000   $1,106,000   $460,000   $859,000   $1,319,000 

 

The Company’s intangible assets were acquired as a result of the acquisitions of Kablooe and IPS in Fiscal 2020 and Fiscal 2018, respectively, and relate to the design segment of our business. Intangible assets are amortized over their expected useful lives of 15 years for the trademarks and 8 years for the customer relationships. During Fiscal 2022 and Fiscal 2021, the Company recorded amortization expense related to intangible assets of $213,000, which is included in general and administrative expenses in the Company’s consolidated statements of operations.

 

At September 30, 2022, estimated amortization expense for the Company’s intangible assets for each of the next five years and thereafter is as follows:  

     
Fiscal 2023  $213,000 
Fiscal 2024   213,000 
Fiscal 2025   213,000 
Fiscal 2026   121,000 
Fiscal 2027   81,000 
Thereafter   265,000 
Total  $1,106,000 

 

Goodwill

 

Goodwill represents the future economic benefits of assets acquired in a business combination that are not individually identified or separately recognized. The Company’s goodwill resulted from the acquisitions of Kablooe and IPS in Fiscal 2020 and Fiscal 2018, respectively. The goodwill associated with the IPS acquisition is not deductible for tax purposes, but the goodwill associated with the Kablooe acquisition is deductible for tax purposes. All of the Company’s goodwill is held under the design segment of our business.

  

XML 26 R10.htm IDEA: XBRL DOCUMENT v3.22.2.2
PROPERTY AND EQUIPMENT
12 Months Ended
Sep. 30, 2022
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT

NOTE 4         PROPERTY AND EQUIPMENT

 

Property and equipment and related accumulated depreciation and amortization are summarized in the table below:  

          
   September 30, 
   2022   2021 
Computer hardware and software  $473,000   $483,000 
Furniture and fixtures   67,000    159,000 
Equipment   74,000    52,000 
Property and equipment, cost   614,000    694,000 
Less accumulated depreciation and amortization   (373,000)   (526,000)
Property and equipment, net  $241,000   $168,000 

 

Depreciation expense was $96,000 and $115,000 for Fiscal 2022 and Fiscal 2021, respectively.

 

XML 27 R11.htm IDEA: XBRL DOCUMENT v3.22.2.2
FAIR VALUE MEASUREMENTS
12 Months Ended
Sep. 30, 2022
Fair Value Disclosures [Abstract]  
FAIR VALUE MEASUREMENTS

NOTE 5         FAIR VALUE MEASUREMENTS

 

The earnout consideration of $70,000 at September 30, 2022 and 2021 represents the fair value of the contingent earnout consideration related to the acquisition of Kablooe, which provides annual contingent earnout payments based on results of operations through August 2025. The current and non-current portions of this liability are shown in the corresponding categories on the consolidated balance sheets in each period presented. The fair value of the earnout liability is measured on a recurring basis at each reporting date using a Black-Scholes valuation model with the following inputs and assumptions, which are categorized within level three of the fair value hierarchy: 

     
  September 30,
  2022   2021
Volatility 40%   40%
Risk-free interest rate 4.1%   0.3%
Expected term in years 0.4 - 2.4   0.5 - 3.4
Dividend yield -   -

 

In Fiscal 2022, there were no changes to the total fair value of this earnout liability. In Fiscal 2021, the Company reduced this liability from $90,000 to $70,000 based on changes in the expected likelihood of Kablooe reaching the specified earnings targets.

  

XML 28 R12.htm IDEA: XBRL DOCUMENT v3.22.2.2
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
12 Months Ended
Sep. 30, 2022
Payables and Accruals [Abstract]  
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

NOTE 6        ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

 

Accrued expenses and other current liabilities at September 30, 2022 and 2021 are as follows: 

          
   September 30, 
   2022   2021 
Accrued commissions/bonuses  $722,000   $127,000 
Paid time off   228,000    241,000 
Other   201,000    161,000 
Total  $1,151,000   $529,000 

 

XML 29 R13.htm IDEA: XBRL DOCUMENT v3.22.2.2
SHAREHOLDERS’ EQUITY
12 Months Ended
Sep. 30, 2022
Equity [Abstract]  
SHAREHOLDERS’ EQUITY

NOTE 7        SHAREHOLDERS’ EQUITY

 

“Blank Check” Preferred Stock

 

The Company is authorized to issue up to 4,000,000 shares of “blank check” preferred stock. The Board has the authority and discretion, without shareholder approval, to issue preferred stock in one or more series for any consideration it deems appropriate, and to fix the relative rights and preferences thereof including their redemption, dividend and conversion rights. Of these shares, 100,000 shares have been authorized as the Series A Participating Preferred Stock. There were no shares of preferred stock issued or outstanding at September 30, 2022 or 2021.

 

Warrants

 

At September 30, 2022, the Company had 151,000 warrants outstanding and exercisable. The warrants have exercise prices ranging from $1.75 to $1.84 per share and have a weighted average exercise price of $1.80 per share. At September 30, 2022, 76,000 of these warrants have a remaining life of 0.9 years and 75,000 warrants have an expiration date 90 days after a registration statement registering common stock (other than pursuant to an employee benefit plan) is declared effective by the Securities and Exchange Commission.

 

Other Activity

 

In Fiscal 2021, the Company issued 177,000 shares of its common stock pursuant to the exercise of stock options (see Note 8).

 

XML 30 R14.htm IDEA: XBRL DOCUMENT v3.22.2.2
SHARE-BASED COMPENSATION
12 Months Ended
Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]  
SHARE-BASED COMPENSATION

NOTE 8         SHARE-BASED COMPENSATION

 

2021 Equity Incentive Plan

 

In February 2021, shareholders of the Company approved the 2021 Equity Incentive Plan (the “2021 Plan”), which is administered by the Compensation Committee of the Board of Directors and authorizes 1,291,000 shares of common stock for grants of various types of equity awards to officers, directors, employees and consultants. Upon approval of the 2021 Plan, no additional awards were granted under the 2011 Long Term Incentive Plan (the “2011 Plan”), which expired according to its terms in March 2021. Shares authorized under the 2021 Plan include 1,000,000 new shares and 291,000 shares that remained available under the 2011 Plan. Awards which are forfeited or expire are eligible for regrant under the 2021 Plan. The exercise prices of stock options granted may not be less than the fair market value of the common stock as quoted on the Nasdaq stock market on the grant date and the expiration date of option awards may not exceed 10 years. At September 30, 2022, there were 1,014,000 shares of common stock available for grants under the 2021 Plan.

 

2011 Long Term Incentive Plan

 

In March 2011, shareholders of the Company approved the 2011 Plan, which originally authorized 850,000 shares of common stock for grants of various types of equity awards to officers, directors, employees, consultants, and independent contractors. In February 2018, the shareholders of the Company approved an amendment to the 2011 Plan to increase the aggregate number of shares of the Company's common stock authorized for issuance under the 2011 Plan by 1,000,000 shares of common stock, from 850,000 shares of common stock to 1,850,000 shares of common stock. Upon approval of the 2021 Plan, no additional awards were granted under the 2011 Plan, which expired according to its terms in March 2021.

 

Stock Options

 

The fair value of option awards is estimated on the date of grant using the Black-Scholes option pricing model that uses the assumptions in the following table. The expected term represents the period over which the stock option awards are expected to be outstanding. The Company utilizes the simplified method to develop an estimate of the expected term of “plain vanilla” option grants. The expected volatility used is based on the historical price of the Company’s stock over the most recent period commensurate with the expected term of the award. The risk-free interest rate used is based on the implied yield of U.S. Treasury zero-coupon issues with a remaining term equivalent to the award’s expected term. The Company historically has not paid any dividends on its common stock and had no intention to do so on the date the share-based awards were granted. The Company accounts for forfeitures in the period they occur.

 

In applying the Black-Scholes option pricing model to options granted, the Company used the following assumptions:  

     
  Fiscal 2022   Fiscal 2021
Expected term (years) 2.5 - 5.0  
Expected volatility 68.8% - 78.6%  
Risk free interest rate 0.4% - 3.1%  
Expected dividends  

 

The Company made no grants of stock options or other equity awards in Fiscal 2021. In Fiscal 2022, the Company made the following option grants:

 

·Options to current and former non-employee directors to purchase an aggregate of 297,000 shares of its common stock. The options were granted throughout Fiscal 2022, expire five to ten years from the date of grant, 145,000 vested immediately, 129,000 vest one year from the date of grant and 23,000 were forfeited prior to vesting. These options had an aggregate grant date fair value of $245,000, which is being recognized ratably over the vesting period.
·Options to an employee to purchase 27,000 shares of its common stock. These options were granted in January and July of 2022, vest ratably over two years, expire five years from the date of grant and had an aggregate grant date fair value of $20,000, which is being recognized ratably over the vesting period.

 

The options granted during Fiscal 2022 had a weighted average grant date fair value of $0.82 per share. The Company recognized compensation expense for stock option awards of $201,000 and $69,000 during Fiscal 2022 and Fiscal 2021, respectively, which was recorded as a component of general and administrative expenses in its consolidated statements of operations.

 

No options were exercised during Fiscal 2022. During Fiscal 2021, the Company issued 177,000 shares of its common stock pursuant to the exercise of stock options for aggregate cash proceeds of $268,000, which had an aggregate intrinsic value of $306,000.

 

At September 30, 2022, there was $48,000 of unrecognized compensation cost related to nonvested stock option awards that is expected to be recognized over a weighted average period of 0.6 years.

 

The following table summarizes stock option activity during Fiscal 2022: 

                    
       Weighted   Weighted     
       Average   Average   Aggregate 
   Number of   Exercise   Remaining   Intrinsic 
   Options   Price   Life (Yrs.)   Value 
Outstanding at September 30, 2021   928,000   $1.43           
Granted   324,000   $1.73           
Exercised      $           
Forfeited   (23,000)  $1.90           
Expired   (144,000)  $1.60           
Outstanding at September 30, 2022   1,085,000   $1.48    2.6   $26,920 
                     
Exercisable at September 30, 2022   938,000   $1.45    2.3   $26,920 

 

Options outstanding at September 30, 2022 have an exercise price between $1.13 and $2.39 per share.

 

XML 31 R15.htm IDEA: XBRL DOCUMENT v3.22.2.2
INCOME TAXES
12 Months Ended
Sep. 30, 2022
Income Tax Disclosure [Abstract]  
INCOME TAXES

NOTE 9      INCOME TAXES

 

The following table summarizes the Company’s consolidated provision for U.S. federal, state and foreign taxes on income:   

          
   Fiscal 2022   Fiscal 2021 
Current:          
Federal  $   $ 
State   3,000     
Foreign        
           
Deferred:          
Federal   (224,000)   (506,000)
State   6,000    (47,000)
Foreign   (22,000)   (146,000)
 Deferred Income Tax Expense (Benefit)   (237,000)   (699,000)
Change in valuation allowance   240,000    699,000 
Income tax provision  $3,000   $ 

 

The deferred tax provision/(benefit) is the change in the deferred tax assets and liabilities representing the tax consequences of changes in the amounts of temporary differences, net operating loss carryforwards and changes in tax rates during the fiscal year. The Company’s deferred tax assets and liabilities are comprised of the following: 

          
   September 30, 
   2022   2021 
Deferred tax assets          
Net operating losses  $2,006,000   $2,093,000 
Share-based compensation   220,000    175,000 
Excess tax over book basis in inventory   101,000    43,000 
Reserves and other allowances   649,000    569,000 
Accrued compensation   70,000    15,000 
Interest expense limitation   48,000    40,000 
Other items   18,000    16,000 
Total deferred tax assets   3,112,000    2,951,000 
           
Deferred tax liabilities          
Depreciation   (12,000)   (18,000)
Prepaid expenses   (96,000)   (131,000)
Intangible assets   (178,000)   (216,000)
Total deferred tax liabilities   (286,000)   (365,000)
Valuation allowance   (2,826,000)   (2,586,000)
Net deferred tax assets  $   $ 

 

The Company recorded a provision for income taxes which includes net expense of $3,000 and $0 in Fiscal 2022 and 2021, respectively. The Fiscal 2022 expense of $3,000 is for state income tax expenses in states where net operating loss carryforwards (“NOLs”) were not available.

 

At September 30, 2022, the Company had available net NOLs for U.S. federal income tax purposes of $6,940,000 and NOLs for state income tax purposes of $978,000. NOLs generated prior to 2018 expire beginning in 2031 while NOLs generated after 2018 have an indefinite carryforward period. The NOLs result in a deferred tax asset of $1,680,000 with respect to U.S. federal income taxes and $40,000 with respect to state income taxes. In addition, at September 30, 2022, the Company had available NOLs for foreign income tax purposes of $1,569,000, resulting in a deferred tax asset of $283,000, expiring through 2028. Total net deferred tax assets, before valuation allowance, were $2,826,000 and $2,586,000 at September 30, 2022 and 2021, respectively. Undistributed earnings of the Company's foreign subsidiaries are considered permanently reinvested; therefore, in accordance with U.S. GAAP, no provision for U.S. federal or state income taxes would result. In Fiscal 2022, Forward Switzerland had a net loss for tax purposes of $45,000 and Forward UK had net income for tax purposes of $150,000.

 

At September 30, 2022, as part of its periodic evaluation of the necessity to maintain a valuation allowance against its deferred tax assets, and after consideration of all factors, including, among others, projections of future taxable income, current year NOL utilization and the extent of the Company's cumulative losses in recent years, the Company determined that, on a more likely than not basis, it would not be able to use remaining deferred tax assets, except with respect to the U.S. federal income taxes in the event the Company elects to effect repatriation of certain foreign source income of Forward Switzerland, which income is currently considered to be permanently reinvested and for which no U.S. tax liability has been accrued. Accordingly, the Company has determined to maintain a full valuation allowance against its net deferred tax assets. At September 30, 2022 and 2021, the valuation allowance was $2,826,000 and $2,586,000, respectively. In the future, the utilization of the Company's NOLs may be subject to certain change of control limitations. If the Company determines that it will be able to use some or all of its deferred tax assets in a future reporting period, the adjustment to reduce or eliminate the valuation allowance would reduce its income tax expense and increase after-tax income.

 

The significant elements contributing to the difference between the U.S. federal statutory tax rate and the Company’s effective tax rate are as follows:  

          
   Fiscal 2022   Fiscal 2021 
U.S. federal statutory rate   21.0%    21.0% 
State tax rate, net of federal benefit   3.0%    (8.3%)
Foreign rate differential   2.9%    (2.6%)
Tax return to provision adjustments   (1.9%)   (78.8%)
Effect of state tax rate change   (3.8%)   (7.8%)
Change in valuation allowance   (20.3%)   129.9% 
Permanent differences   (1.1%)   (53.4%)
           
Effective tax rate   (0.2%)   0.0% 

 

In December 2020, the Company received approval of its application for forgiveness of its note payable related to the Paycheck Protection Program (the “PPP loan”) in the aggregate principal amount of $1,357,000, which was not recognized as taxable income pursuant to the CARES Act. Pursuant to the Consolidated Appropriations Act, 2021, which was enacted by Congress and signed into law by the President on December 27, 2020, all expenses utilizing funds from PPP loans will be deductible against taxable income.

 

At September 30, 2022 and 2021, the Company had not accrued any interest or penalties related to uncertain tax positions. It is the Company's policy to recognize interest and/or penalties, if any, related to income tax matters in income tax expense in the consolidated statements of operations. For the periods presented in the accompanying consolidated statements of operations, no material income tax related interest or penalties were assessed or recorded. All fiscal years prior to the fiscal year ended September 30, 2019 are closed to federal and state examination.

 

XML 32 R16.htm IDEA: XBRL DOCUMENT v3.22.2.2
EARNINGS PER SHARE
12 Months Ended
Sep. 30, 2022
(Loss)/earnings per share:  
EARNINGS PER SHARE

NOTE 10        EARNINGS PER SHARE

 

Basic earnings per share data for each period presented is computed using the weighted average number of shares of common stock outstanding during each such period. Diluted earnings per share data is computed using the weighted average number of common and dilutive common equivalent shares outstanding during each period. Dilutive common equivalent shares consist of shares that would be issued upon the exercise of stock options and warrants, computed using the treasury stock method. A reconciliation of basic and diluted earnings/loss per share is as follows: 

          
   For the Fiscal Years Ended 
   September 30, 
   2022   2021 
Numerator:        
Net (loss)/income  $(1,378,000)  $524,000 
           
Denominator:          
Weighted average common shares outstanding   10,061,000    9,950,000 
Dilutive common share equivalents       493,000 
Weighted average dilutive shares outstanding   10,061,000    10,443,000 
           
(Loss)/earnings per share:          
Basic  $(0.14)  $0.05 
Diluted  $(0.14)  $0.05 

 

There were no anti-dilutive securities excluded from the calculation of diluted earnings per share in Fiscal 2021. The following securities were excluded from the calculation of diluted earnings per share in Fiscal 2022 because their inclusion would have been anti-dilutive:  

     
   Fiscal 2022 
Options   1,085,000 
Warrants   151,000 
Total potentially dilutive shares   1,236,000 

 

XML 33 R17.htm IDEA: XBRL DOCUMENT v3.22.2.2
COMMITMENTS AND CONTINGENCIES
12 Months Ended
Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]  
COMMITMENTS AND CONTINGENCIES

NOTE 11        COMMITMENTS AND CONTINGENCIES

 

Guarantee Obligation

 

In February 2010, Forward Switzerland and its European logistics provider (freight forwarding and customs agent) entered into a Representation Agreement (the “Representation Agreement”) whereby, among other things, the European logistics provider agreed to act as Forward Switzerland's fiscal representative in The Netherlands for the purpose of providing services in connection with any value added tax matters. As part of this agreement, Forward Switzerland agreed to provide an undertaking (in the form of a bank letter of guarantee) to the logistics provider with respect to any value added tax liability arising in The Netherlands that the logistics provider is required to pay to Dutch tax authorities on its behalf.

 

In February 2010, Forward Switzerland entered into a guarantee agreement with a Swiss bank relating to the repayment of any amount up to €75,000 (equal to approximately $77,000 at September 30, 2022) paid by such bank to the logistics provider in order to satisfy such undertaking pursuant to the bank letter of guarantee. Forward Switzerland would be required to perform under the guarantee agreement only in the event that (i) a value added tax liability is imposed on the Company's revenues in The Netherlands; (ii) the logistics provider asserts that it has been called upon in its capacity as surety by the Dutch Receiver of Taxes to pay such taxes; (iii) Forward Switzerland or the Company on its behalf fails or refuses to remit the amount of value added tax due to the logistics provider upon its demand; and (iv) the logistics provider makes a drawing under the bank letter of guarantee. Under the Representation Agreement, Forward Switzerland agreed that the letter of guarantee would remain available for drawing for three years following the date that its relationship terminates with the logistics provider to satisfy any value added tax liability arising prior to expiration of the Representation Agreement but asserted by The Netherlands after expiration.

 

The initial term of the bank letter of guarantee expired February 28, 2011, but it renews automatically for one-year periods on February 28 of each subsequent year unless Forward Switzerland provides the Swiss bank with written notice of termination at least 60 days prior to the renewal date. It is the intent of Forward Switzerland and the logistics provider that the bank letter of guarantee amount be adjusted annually. In consideration of the issuance of the letter of guarantee, Forward Switzerland has granted the Swiss bank a security interest in all of its assets on deposit with, held by, or credited to Forward Switzerland’s accounts with, the Swiss bank (approximately $467,000 at September 30, 2022). At September 30, 2022, the Company had not incurred a liability in connection with this guarantee.

 

Legal Proceedings

 

From time to time, the Company may become a party to legal actions or proceedings in the ordinary course of its business. At September 30, 2022, there were no such actions or proceedings, either individually or in the aggregate, that, if decided adversely to its interests, the Company believes would be material to its business.

 

XML 34 R18.htm IDEA: XBRL DOCUMENT v3.22.2.2
LEASES
12 Months Ended
Sep. 30, 2022
Leases  
LEASES

NOTE 12      LEASES

 

The Company’s operating leases are primarily for corporate, engineering and administrative office space. Total operating lease expense in Fiscal 2022 was $631,000, of which $57,000 was recorded in sales and marketing expenses and $574,000 was recorded in general and administrative expenses on the consolidated statements of operations.  Total operating lease expense in Fiscal 2021 was $611,000, of which $55,000 was recorded in sales and marketing expenses and $556,000 was recorded in general and administrative expenses on the consolidated statements of operations. Cash paid for amounts included in operating lease liabilities in Fiscal 2022 and Fiscal 2021, which have been included in cash flows from operating activities, was $601,000 and $489,000, respectively.

 

At September 30, 2022, the Company’s operating leases had a weighted average remaining lease term of 8.4 years and a weighted average discount rate of 5.7%.

 

Future minimum payments under non-cancellable operating leases are as follows:  

     
Fiscal 2023  $575,000 
Fiscal 2024   592,000 
Fiscal 2025   556,000 
Fiscal 2026   510,000 
Fiscal 2027   419,000 
Thereafter   1,979,000 
Total future minimum lease payments   4,631,000 
Less imputed interest   (1,003,000)
Total  $3,628,000 

 

XML 35 R19.htm IDEA: XBRL DOCUMENT v3.22.2.2
RELATED PARTY TRANSACTIONS
12 Months Ended
Sep. 30, 2022
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS

NOTE 13       RELATED PARTY TRANSACTIONS 

 

Buying Agency and Supply Agreement

 

The Company has a Buying Agency and Supply Agreement (the “Supply Agreement”) with Forward China. The Supply Agreement provides that, upon the terms and subject to the conditions set forth therein, Forward China will act as the Company’s exclusive buying agent and supplier of Products (as defined in the Supply Agreement) in the Asia-Pacific region. The Company purchases products at Forward China’s cost and pays to Forward China a monthly service fee equal to the sum of (i) $100,000, and (ii) 4% of “Adjusted Gross Profit”, which is defined as the selling price less the cost from Forward China. The Supply Agreement expires October 22, 2023. Terence Wise, Chief Executive Officer and Chairman of the Company, is the owner of Forward China. In addition, Jenny P. Yu, a Managing Director of Forward China, beneficially owns more than 5% of the Company’s common stock. The Company recorded service fees to Forward China of $1,398,000 and $1,404,000 during Fiscal 2022 and Fiscal 2021, respectively, which are included as a component of cost of sales upon sales of the related products.

 

The Company has a separate agreement with Forward China to address the potential impact of customers sourcing directly from Forward China. In the event a customer bypasses the services of the Company and does business directly with Forward China, Forward China will pay a commission of 50% of the net revenue, less direct costs, generated from the products or services sold. The Company recognized revenue of $12,000 of commissions related to this agreement in Fiscal 2021. No commissions were recognized in Fiscal 2022.

 

The Company made prepayments to Forward China for inventory purchases of $20,000 and $317,000 at September 30, 2022 and 2021, respectively, which are included in prepaid expenses and other current assets on the consolidated balance sheets.

 

Promissory Note

 

On January 18, 2018, the Company issued a $1,600,000 unsecured promissory note payable to Forward China to fund the acquisition of IPS. The promissory note bears interest at a rate of 8% per annum and had an original maturity date of January 18, 2019. Monthly interest payments commenced on February 18, 2018, with the principal due at maturity. The Company incurred and paid interest associated with this note of $122,000 and $128,000 in Fiscal 2022 and Fiscal 2021, respectively. The maturity date of this note was extended to December 31, 2024. The maturity date of the note has been extended on several occasions to assist the Company with liquidity. The Company made principal payments of $200,000 on this note during Fiscal 2022.

 

Other Related Party Activity

 

In October 2020, the Company began selling smart-enabled furniture, which is sourced by Forward China and sold in the U.S. under the Koble brand name. The Koble brand is owned by The Justwise Group Ltd. (“Justwise”) a company owned by Terence Wise, Chief Executive Officer and Chairman of the Company. The Company recognized revenues from the sale of Koble products of $1,741,000 and $1,493,000 in Fiscal 2022 and Fiscal 2021, respectively.

 

The Company entered into an agreement with Justwise effective March 1, 2022, under which (i) Justwise will perform design and marketing services related to the Koble products sold by the Company and (ii) the Company was granted a license to sell Koble products. In exchange for such services, the Company will pay Justwise $10,000 per month plus 1% of the cost of Koble products purchased from Forward China. This agreement is effective until August 31, 2023, may be extended thereafter for a mutually agreed upon term and can be terminated thereafter by either party giving three months’ notice. The Company incurred costs of $90,000 under this agreement for Fiscal 2022, of which $84,000 was included in selling and marketing expenses and $6,000 is included as a component of cost of sales upon sales of the related products. The Company had accounts payable to Justwise of $15,000 and $1,000 at September 30, 2022 and 2021, respectively.

 

The Company recorded revenue from a customer whose principal owner is an immediate family member of Jenny P. Yu, a shareholder of the Company and managing director of Forward China. The Company recognized revenues from this customer of $780,000 and $418,000 in Fiscal 2022 and Fiscal 2021, respectively. The Company had no accounts receivable from this customer at September 30, 2022 or 2021.

   

A member of the Company’s Audit, Governance and Compensation Committees of its Board of Directors is also a member of the Board of Directors of a company to whom the Company’s OEM distribution segment sold products during Fiscal 2021. The Company recognized revenue of $13,000 and $63,000 from the sale of such products during Fiscal 2022 and 2021, respectively.

 

XML 36 R20.htm IDEA: XBRL DOCUMENT v3.22.2.2
401(k) PLAN
12 Months Ended
Sep. 30, 2022
Retirement Benefits [Abstract]  
401(k) PLAN

NOTE 14        401(k) PLAN

 

The Company maintains a 401(k) benefit plan allowing eligible employees to make pre-tax and/or after-tax contributions of a portion of their salary in amounts subject to IRS limitations. The Company made immediately vested contributions of $379,000 during Fiscal 2022, of which $313,000 was recorded to cost of sales, $16,000 was recorded to sales and marketing expense and $50,000 was recorded to general and administrative expense on the consolidated statement of operations. The Company made immediately vested matching contributions of $331,000 in Fiscal 2021, of which $260,000 was recorded to cost of sales and $71,000 was recorded to general and administrative expenses on the consolidated statement of operations.

 

XML 37 R21.htm IDEA: XBRL DOCUMENT v3.22.2.2
SEGMENTS AND CONCENTRATIONS
12 Months Ended
Sep. 30, 2022
Segment Reporting [Abstract]  
SEGMENTS AND CONCENTRATIONS

NOTE 15        SEGMENTS AND CONCENTRATIONS

 

Segments

 

The Company has three reportable segments: OEM distribution, retail distribution and design. See Note 2 for more information on the composition and accounting policies of our reportable segments.

 

Our chief operating decision maker (“CODM”) regularly reviews revenue and operating income for each segment to assess financial results and allocate resources. For our OEM and retail distribution segments, we exclude general and administrative and general corporate expenses from their measure of profitability as these expenses are not allocated to the segments and therefore not included in the measure of profitability used by the CODM. For the design segment, general and administrative expenses directly attributable to that segment are included in its measure of profitability as these expenses are included in the measure of its profitability reviewed by the CODM. We do not include intercompany activity in our segment results shown below to be consistent with the information that is presented to the CODM. Segment assets consist of accounts receivable and inventory, which are regularly reviewed by the CODM, as well as goodwill and intangible assets resulting from design segment acquisitions.

 

Information by segment and related reconciliations are shown in tables below: 

          
   Revenues 
   Fiscal 2022   Fiscal 2021 
OEM distribution  $18,036,000   $19,290,000 
Retail distribution   4,130,000    3,183,000 
Design   20,171,000    16,549,000 
Total segment revenues  $42,337,000   $39,022,000 

 

   Operating Income/(Loss) 
   Fiscal 2022   Fiscal 2021 
OEM distribution  $905,000   $1,479,000 
Retail distribution   (1,809,000)   (779,000)
Design   2,148,000    603,000 
Total segment operating income   1,244,000    1,303,000 
General corporate expenses   (2,484,000)   (2,068,000)
Total loss from operations   (1,240,000)   (765,000)
Other expense/(income), net   136,000    (1,289,000)
(Loss)/income before income taxes  $(1,376,000)  $524,000 

 

   Depreciation and Amortization 
   Fiscal 2022   Fiscal 2021 
OEM distribution  $8,000   $7,000 
Retail distribution       1,000 
Design   301,000    319,000 
Total  $309,000   $327,000 

 

          
   Segment Assets 
   September 30, 
   2022   2021 
OEM distribution  $4,276,000   $5,898,000 
Retail distribution   3,816,000    2,178,000 
Design   6,116,000    5,824,000 
Total segment assets   14,208,000    13,900,000 
General corporate assets   6,731,000    5,956,000 
Total assets  $20,939,000   $19,856,000 

 

Geographic Concentrations

 

The Company’s long-lived assets consist of property and equipment and operating lease right of use assets, all of which are located in the United States. The following table sets forth our consolidated net revenues by country for Fiscal 2022 and Fiscal 2021:  

          
   Revenues 
   Fiscal 2022   Fiscal 2021 
United States  $29,490,000   $25,670,000 
China   5,325,000    5,640,000 
Germany   2,976,000    2,787,000 
Poland   2,643,000    3,111,000 
Other foreign countries   1,903,000    1,814,000 
Total  $42,337,000   $39,022,000 

 

Customer Concentrations

 

In Fiscal 2022 and Fiscal 2021, the Company had certain customers in the OEM distribution segment whose individual percentage of the Company’s consolidated revenues was 10% or greater. Revenues from two of these customers or their affiliates or contract manufacturers represented 23.0% of the Company’s consolidated net revenues in Fiscal 2022 and revenues from three of these customers or their affiliates or contract manufacturers represented 36.8% of the Company’s consolidated net revenues in Fiscal 2021.

 

In Fiscal 2022, the Company had one customer in the design segment whose individual percentage of the Company’s consolidated revenues was 10% or greater. Revenues from this customer represented 10.6% of the Company’s consolidated net revenues in Fiscal 2022. There were no customers in the design segment whose individual percentage of the Company’s consolidated net revenues was 10% or greater in Fiscal 2021.

 

At September 30, 2022 and 2021, the Company had customers in the OEM distribution segment whose accounts receivable balances accounted for 10% or more of the Company’s consolidated accounts receivable. Accounts receivable from two customers or their affiliates or contract manufacturers represented 28.1% of the Company’s consolidated accounts receivable at September 30, 2022 and accounts receivable from three customers or their affiliates or contract manufacturers represented 44.0% of the Company’s consolidated accounts receivable at September 30, 2021.

 

Supplier Concentration

 

The Company’s OEM and retail distribution segments procure substantially all their products through independent suppliers in China through Forward China. Depending on the product, Forward China may require several different suppliers to furnish component parts or pieces.

 

XML 38 R22.htm IDEA: XBRL DOCUMENT v3.22.2.2
LINE OF CREDIT
12 Months Ended
Sep. 30, 2022
Debt Disclosure [Abstract]  
LINE OF CREDIT

NOTE 16         LINE OF CREDIT

 

The Company, specifically IPS, has a $1,300,000 revolving line of credit with a bank which was renewed in February 2022. The line of credit has a maturity date of May 31, 2023, is guaranteed by the Company and is secured by all of IPS’ assets. The interest rate on the line of credit is 0.75% above The Wall Street Journal prime rate. The effective interest rate was 7.0% and 4.0% at September 30, 2022 and 2021, respectively. In March 2021, the Company paid down the outstanding balance on the line of credit and $1,300,000 was available at September 30, 2022 and 2021. The Company is subject to certain debt-service ratio requirements which are measured annually. The Company was in compliance with such covenants at September 30, 2022.

 

XML 39 R23.htm IDEA: XBRL DOCUMENT v3.22.2.2
DEBT
12 Months Ended
Sep. 30, 2022
Debt Disclosure [Abstract]  
DEBT

NOTE 17         DEBT

 

On April 18, 2020, the Company entered into a PPP loan in an aggregate principal amount of $1,357,000. The loan was unsecured, bore interest at a rate of 1.0% per annum and was scheduled to mature on April 18, 2022. In October 2020, the Company filed for forgiveness of this loan and in December 2020, the Small Business Administration (“SBA”) approved its forgiveness request. The forgiveness has been accounted for as an extinguishment of debt and the resulting gain has been recorded as forgiveness of note payable on the consolidated statement of operations for Fiscal 2021. There is a six-year period during which the SBA can review the Company’s forgiveness.

 

XML 40 R24.htm IDEA: XBRL DOCUMENT v3.22.2.2
ACCOUNTING POLICIES (Policies)
12 Months Ended
Sep. 30, 2022
Accounting Policies [Abstract]  
Use of Estimates

Use of Estimates

 

The preparation of the Company’s consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates and assumptions. Within this report, certain dollar amounts and percentages have been rounded to their approximate values.

 

The extent to which COVID-19 may impact our financial condition or results of operations is uncertain. As of the date of issuance of this report, we are not aware of any specific events or circumstances that would require us to update our estimates or judgments or adjust the carrying amount of our assets or liabilities.

 

Basis of Presentation

Basis of Presentation

 

The accompanying consolidated financial statements include the accounts of Forward Industries, Inc. and its wholly-owned subsidiaries (Forward US, Forward Switzerland, Forward UK, IPS and Kablooe). All significant intercompany transactions and balances have been eliminated in consolidation.

 

Segment Reporting

Segment Reporting

 

The Company has three reportable segments: OEM distribution, retail distribution and design. The OEM distribution segment sources and sells carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable electronic and non-electronic devices (such as sporting and recreational products, bar code scanners, GPS location devices, tablets and firearms) on a made-to-order basis that are customized to fit the products sold by our OEM customers worldwide. The retail distribution segment sources and sells smart-enabled furniture, hot tubs and a variety of other products through various online retailer websites to customers predominantly located in the U.S. The design segment consists of two operating segments (IPS and Kablooe, which have been aggregated into one reportable segment) that provide a full spectrum of hardware and software product design and engineering services to customers predominantly located in the U.S. See Note 15 for more information on segments.

 

Goodwill

Goodwill

 

The Company reviews goodwill for impairment at least annually, or more often if triggering events occur. The Company has two reporting units with goodwill (the IPS and Kablooe operating segments) and we perform our annual goodwill impairment test on September 30, the end of the fiscal year, or upon the occurrence of a triggering event. The Company has the option to perform a qualitative assessment to determine if an impairment is more likely than not to have occurred. If the Company can support the conclusion that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then the Company would not need to perform a quantitative impairment test for the reporting unit. If the Company cannot support such a conclusion or does not elect to perform the qualitative assessment, then the Company will perform the quantitative impairment test by comparing the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit exceeds its carrying amount, no impairment charge is recognized. If the fair value of the reporting unit is less than its carrying amount, an impairment charge will be recognized for the amount by which the reporting unit’s carrying amount exceeds its fair value. A significant amount of judgment is required in performing goodwill impairment tests including estimating the fair value of a reporting unit. Management evaluated and concluded there were no indications of impairment of goodwill in Fiscal 2022 or 2021.

 

Intangible Assets

Intangible Assets

 

Intangible assets include trademarks and customer relationships, which were acquired as part of the acquisitions of IPS in Fiscal 2018 and Kablooe in Fiscal 2020 and are amortized over their estimated useful lives, which are periodically evaluated for reasonableness.

 

Our intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In assessing the recoverability of our intangible assets, we must make estimates and assumptions regarding future cash flows and other factors to determine the fair value of the respective assets. These estimates and assumptions could have a significant impact on whether an impairment charge is recognized and the magnitude of any such charge. Fair value estimates are made at a specific point in time, based on relevant information. These estimates are subjective in nature and involve uncertainties and matters of significant judgments and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. If these estimates or material related assumptions change in the future, we may be required to record impairment charges related to our intangible assets. Management evaluated and concluded that there were no indications of impairments of intangible assets at September 30, 2022 or 2021.

 

Cash

Cash

 

The Company maintains cash deposits in banks with financial institutions in the United States (that at times may exceed federally insured limits of $250,000 per financial institution) and Switzerland. At September 30, 2022 and 2021, there were deposits totaling $2,037,000 (which includes $467,000 in a foreign bank) and $805,000 (which includes $436,000 in a foreign bank), respectively, held in excess of federally insured limits. Historically, we have not experienced any losses due to such cash concentrations.

 

Accounts Receivable

Accounts Receivable

 

Accounts receivable consist of unsecured trade accounts with customers in amounts that have been invoiced ($7,861,000 and $8,864,000 at September 30, 2022 and 2021, respectively) and contract assets as described further below under the heading “Revenue Recognition.” The Company maintains an allowance for doubtful accounts, which is recorded as a reduction to accounts receivable on the consolidated balance sheets. Collectability of accounts receivable is estimated by evaluating the number of days accounts are outstanding, customer payment history, recent payment trends and perceived creditworthiness, adjusted as necessary based on specific customer situations. At September 30, 2022 and 2021, the Company had allowances for doubtful accounts of $0 and $90,000, respectively, for the OEM distribution segment, $20,000 and $0, respectively, for the retail segment and $852,000 and $706,000, respectively, for the design segment.

 

The Company has agreements with various retailers which contain different terms for trade discounts, promotional and other sales allowances. At September 30, 2022, 2021 and 2020, the Company recorded accounts receivable allowances of $55,000, $0 and $0, respectively, for the retail distribution segment.

 

In Fiscal 2019, the Company recorded bad debt expense of $1,626,000 to fully reserve accounts receivable deemed uncollectible from a customer. In Fiscal 2020, the Company converted the amount outstanding from this customer into a non-negotiable secured promissory note with interest that accrues at a rate of 8% per annum and reclassified the related allowance for doubtful accounts to an allowance on the note receivable. The Company received $101,000 from this customer in Fiscal 2021, of which $89,000 was applied to past due interest and penalties and recorded as interest income, and $12,000 was applied to principal and recorded as a recovery of bad debt expense as a reduction of general and administrative expense. No payments were received from this customer in Fiscal 2022.

 

Inventories

Inventories

 

Inventories consist primarily of finished goods and are stated at the lower of cost (determined by the first-in, first-out method) or net realizable value. Based on management’s estimates, an allowance is made to reduce excess, obsolete, or otherwise unsellable inventories to net realizable value. The allowance is established through charges to cost of sales in the Company’s consolidated statements of operations. In determining the adequacy of the allowance, management’s estimates are based upon several factors, including analyses of inventory levels, historical loss trends, sales history and projections of future sales demand. The Company’s estimates of the allowance may change from time to time based on management’s assessments, and such changes could be material. At September 30, 2022 and 2021, the allowance for slow-moving inventory, which relates entirely to our retail segment, was $535,000 and $50,000, respectively.

 

Property and Equipment

Property and Equipment

 

Property and equipment consist of computer hardware and software, furniture, fixtures and equipment and are recorded at cost. Expenditures for major additions and improvements are capitalized, and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method. The estimated useful lives for all property and equipment ranges from three to five years.

 

Leases

Leases

 

Lease assets and liabilities are recognized at lease commencement date based on the present value of lease payments over the lease term, using the Company’s incremental borrowing rate commensurate with the lease term, since the Company’s lessors do not provide an implicit rate, nor is one readily available. The Company has certain leases that may include an option to renew and when it is reasonably probable to exercise such option, the Company will include the renewal option terms in determining the lease asset and lease liability. Lease assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Operating lease assets are shown as right of use assets and financing lease assets are a component of property and equipment on the consolidated balance sheets. The current and long-term portions of operating and financing lease liabilities are shown separately as such on the consolidated balance sheets.

 

Income Taxes

Income Taxes

 

The Company recognizes future tax benefits and liabilities measured at enacted rates attributable to temporary differences between financial statement and income tax bases of assets and liabilities and to net tax operating loss carryforwards to the extent that realization of these benefits is more likely than not. At September 30, 2022, there was no change to our assessment that a full valuation allowance was required against all net deferred tax assets as it is not probable that such deferred tax assets will be realized. Accordingly, any deferred tax provision or benefit was offset by an equal and opposite change to the valuation allowance. Our income tax provision or benefit is generally not significant due to the existence of significant net operating loss carryforwards. 

 

Revenue Recognition

Revenue Recognition

 

OEM Distribution Segment

 

The OEM distribution segment recognizes revenue when: (i) finished goods are shipped to its customers (in general, these conditions occur at either point of shipment or point of destination, depending on the terms of sale and transfer of control); (ii) there are no other deliverables or performance obligations; and (iii) there are no further obligations to the customer after the title of the goods has transferred. If the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability, which is classified as a component of deferred income in the accompanying consolidated balance sheets. The OEM distribution segment had no contract liabilities at September 30, 2022, 2021 or 2020.

 

Retail Distribution Segment

 

The retail distribution segment sells products primarily through online websites operated by authorized third-party retailers. Revenue is recognized when control (as defined in ASC 606, “Revenue from Contracts with Customers”) of the related goods is transferred to the retailer, which generally occurs upon shipment to the end customer. Other than product delivery, the retail distribution segment does not typically have other deliverables or performance obligations associated with its products. Revenue is measured as the amount of consideration expected to be received in exchange for the products provided, net of allowances taken by retailers for product returns and any taxes collected from customers that will be remitted to governmental authorities. When the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability, which is classified as a component of deferred income in the accompanying consolidated balance sheets. The retail distribution segment had contract liabilities of $0, $0 and $75,000 at September 30, 2022, 2021 and 2020, respectively.

 

Design Segment

 

The Company applies the “cost to cost” and “right to invoice” methods of revenue recognition to the contracts with customers in the design segment. The design segment typically engages in two types of contracts: (i) time and material and (ii) fixed price. The Company recognizes revenue over time on its time and material contracts utilizing a “right to invoice” method. Revenues from fixed price contracts that require performance of services that are not related to the production of tangible assets are recognized by using cost inputs to measure progress toward the completion of its performance obligations, or the “cost to cost” method. Revenues from fixed price contracts that contain specific deliverables are recognized when the performance obligation has been satisfied or the transfer of goods to the customer has been completed and accepted.

 

Recognized revenues that will not be billed until a later date, or contract assets, are recorded as an asset and classified as a component of accounts receivable in the accompanying consolidated balance sheets. The design segment had contract assets of $609,000, $693,000, $649,000 at September 30, 2022, 2021 and 2020, respectively. Contracts where collections to date have exceeded recognized revenues, or contract liabilities, are recorded as a liability and classified as a component of deferred income in the accompanying consolidated balance sheets. The design segment had contract liabilities at of $439,000, $188,000, $410,000 at September 30, 2022, 2021 and 2020, respectively.

 

Shipping and Handling Fees

Shipping and Handling Fees

 

The Company includes shipping and handling fees billed to customers in net revenues and the related transportation costs in cost of sales.

 

Foreign Currency Transactions

Foreign Currency Transactions

 

The Company’s functional currency is the U.S. dollar. Foreign currency transactions may generate receivables or payables that are fixed in terms of the amount of foreign currency that will be received or paid. Fluctuations in exchange rates between such foreign currency and the functional currency increase or decrease the expected amount of functional currency cash flows upon settlement of the transaction. These increases or decreases in expected functional currency cash flows are foreign currency transaction gains or losses that are included in other income or expense in the accompanying consolidated statements of operations. The approximate net losses from foreign currency transactions were $13,000 and $5,000 for Fiscal 2022 and 2021, respectively. Such foreign currency transaction losses were primarily the result of euro denominated revenues from certain customers.

 

Fair Value Measurements

Fair Value Measurements

 

We perform fair value measurements in accordance with the guidance provided by ASC 820, “Fair Value Measurement.” ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at their fair values, we consider the principal or most advantageous market in which we would transact and consider assumptions that market participants would use when pricing the assets or liabilities, such as inherent risk, transfer restrictions, and risk of nonperformance.

 

ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. An asset's or liability's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure fair value:

 

  · Level 1: quoted prices in active markets for identical assets or liabilities;
     
  · Level 2: inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; or
     
  · Level 3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets or liabilities.

  

Share-Based Compensation Expense

Share-Based Compensation Expense

 

The Company estimates the fair value of employee and non-employee director share-based compensation on the date of grant using the Black-Scholes option pricing model, which includes variables such as the expected volatility of the Company’s share price, the exercise behavior of its grantees, interest rates, and dividend yields. These variables are projected based on the Company’s historical data, experience, and other factors. The fair value of employee and non-employee director share-based compensation is recognized in the consolidated statements of operations over the related service or vesting period of each grant. In the case of awards with multiple vesting periods, the Company has elected to use the graded vesting attribution method, which recognizes compensation cost on a straight-line basis over each separately vesting portion of the award as if the award was, in substance, multiple awards (see Note 8).

 

Business Combinations

Business Combinations

 

The Company allocates the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values. The excess of the purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. When determining the fair values of assets acquired and liabilities assumed, the Company makes significant estimates and assumptions, especially with respect to intangible assets.

 

Critical estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from customer relationships and developed technology, discount rates and terminal values. Our estimates of fair value are based upon assumptions believed to be reasonable, but actual results may differ from estimates. Other estimates associated with the accounting for acquisitions may change as additional information becomes available regarding the assets acquired and liabilities assumed.

  

Recent Accounting Pronouncements

Recent Accounting Pronouncements

 

In November 2019, the FASB issued ASU 2019-11, “Codification Improvements to Topic 326, Financial Instruments – Credit Losses.” ASU 2019-11 is an accounting pronouncement that provides clarity to and amends earlier guidance on this topic and would be effective concurrently with the adoption of such earlier guidance. This pronouncement is effective for the Company for fiscal years beginning after December 15, 2022 and interim periods within those fiscal years. The Company is currently evaluating the effects of this pronouncement on its consolidated financial statements.

 

In December 2019, the FASB issued ASU 2019-12 “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” This guidance removes certain exceptions to the general principles in Topic 740 and provides consistent application of U.S. GAAP by clarifying and amending existing guidance. The effective date of the new guidance for public companies is for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. Early adoption is permitted. The Company adopted this guidance in the first quarter of fiscal 2022 with no material impact to its consolidated financial statements.

 

XML 41 R25.htm IDEA: XBRL DOCUMENT v3.22.2.2
INTANGIBLE ASSETS AND GOODWILL (Tables)
12 Months Ended
Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of intangible assets
                              
   September 30, 2022   September 30, 2021 
   Trademarks   Customer Relationships   Total Intangible Assets   Trademarks   Customer Relationships   Total Intangible Assets 
                         
Gross carrying amount  $585,000   $1,390,000   $1,975,000   $585,000   $1,390,000   $1,975,000 
Less accumulated amortization   (164,000)   (705,000)   (869,000)   (125,000)   (531,000)   (656,000)
Net carrying amount  $421,000   $685,000   $1,106,000   $460,000   $859,000   $1,319,000 
Estimated amortization expense
     
Fiscal 2023  $213,000 
Fiscal 2024   213,000 
Fiscal 2025   213,000 
Fiscal 2026   121,000 
Fiscal 2027   81,000 
Thereafter   265,000 
Total  $1,106,000 
XML 42 R26.htm IDEA: XBRL DOCUMENT v3.22.2.2
PROPERTY AND EQUIPMENT (Tables)
12 Months Ended
Sep. 30, 2022
Property, Plant and Equipment [Abstract]  
Schedule of property and equipment
          
   September 30, 
   2022   2021 
Computer hardware and software  $473,000   $483,000 
Furniture and fixtures   67,000    159,000 
Equipment   74,000    52,000 
Property and equipment, cost   614,000    694,000 
Less accumulated depreciation and amortization   (373,000)   (526,000)
Property and equipment, net  $241,000   $168,000 
XML 43 R27.htm IDEA: XBRL DOCUMENT v3.22.2.2
FAIR VALUE MEASUREMENTS (Tables)
12 Months Ended
Sep. 30, 2022
Fair Value Disclosures [Abstract]  
Fair value assumptions
     
  September 30,
  2022   2021
Volatility 40%   40%
Risk-free interest rate 4.1%   0.3%
Expected term in years 0.4 - 2.4   0.5 - 3.4
Dividend yield -   -
XML 44 R28.htm IDEA: XBRL DOCUMENT v3.22.2.2
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)
12 Months Ended
Sep. 30, 2022
Payables and Accruals [Abstract]  
Schedule of accrued expenses and other accrued liabilities
          
   September 30, 
   2022   2021 
Accrued commissions/bonuses  $722,000   $127,000 
Paid time off   228,000    241,000 
Other   201,000    161,000 
Total  $1,151,000   $529,000 
XML 45 R29.htm IDEA: XBRL DOCUMENT v3.22.2.2
SHARE-BASED COMPENSATION (Tables)
12 Months Ended
Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]  
Assumptions used for options
     
  Fiscal 2022   Fiscal 2021
Expected term (years) 2.5 - 5.0  
Expected volatility 68.8% - 78.6%  
Risk free interest rate 0.4% - 3.1%  
Expected dividends  
Schedule of stock option activity
                    
       Weighted   Weighted     
       Average   Average   Aggregate 
   Number of   Exercise   Remaining   Intrinsic 
   Options   Price   Life (Yrs.)   Value 
Outstanding at September 30, 2021   928,000   $1.43           
Granted   324,000   $1.73           
Exercised      $           
Forfeited   (23,000)  $1.90           
Expired   (144,000)  $1.60           
Outstanding at September 30, 2022   1,085,000   $1.48    2.6   $26,920 
                     
Exercisable at September 30, 2022   938,000   $1.45    2.3   $26,920 
XML 46 R30.htm IDEA: XBRL DOCUMENT v3.22.2.2
INCOME TAXES (Tables)
12 Months Ended
Sep. 30, 2022
Income Tax Disclosure [Abstract]  
Schedule of income tax provision
          
   Fiscal 2022   Fiscal 2021 
Current:          
Federal  $   $ 
State   3,000     
Foreign        
           
Deferred:          
Federal   (224,000)   (506,000)
State   6,000    (47,000)
Foreign   (22,000)   (146,000)
 Deferred Income Tax Expense (Benefit)   (237,000)   (699,000)
Change in valuation allowance   240,000    699,000 
Income tax provision  $3,000   $ 
Schedule of deferred income taxes
          
   September 30, 
   2022   2021 
Deferred tax assets          
Net operating losses  $2,006,000   $2,093,000 
Share-based compensation   220,000    175,000 
Excess tax over book basis in inventory   101,000    43,000 
Reserves and other allowances   649,000    569,000 
Accrued compensation   70,000    15,000 
Interest expense limitation   48,000    40,000 
Other items   18,000    16,000 
Total deferred tax assets   3,112,000    2,951,000 
           
Deferred tax liabilities          
Depreciation   (12,000)   (18,000)
Prepaid expenses   (96,000)   (131,000)
Intangible assets   (178,000)   (216,000)
Total deferred tax liabilities   (286,000)   (365,000)
Valuation allowance   (2,826,000)   (2,586,000)
Net deferred tax assets  $   $ 
Reconciliation of effective tax rate
          
   Fiscal 2022   Fiscal 2021 
U.S. federal statutory rate   21.0%    21.0% 
State tax rate, net of federal benefit   3.0%    (8.3%)
Foreign rate differential   2.9%    (2.6%)
Tax return to provision adjustments   (1.9%)   (78.8%)
Effect of state tax rate change   (3.8%)   (7.8%)
Change in valuation allowance   (20.3%)   129.9% 
Permanent differences   (1.1%)   (53.4%)
           
Effective tax rate   (0.2%)   0.0% 
XML 47 R31.htm IDEA: XBRL DOCUMENT v3.22.2.2
EARNINGS PER SHARE (Tables)
12 Months Ended
Sep. 30, 2022
(Loss)/earnings per share:  
Schedule of earnings (loss) per share
          
   For the Fiscal Years Ended 
   September 30, 
   2022   2021 
Numerator:        
Net (loss)/income  $(1,378,000)  $524,000 
           
Denominator:          
Weighted average common shares outstanding   10,061,000    9,950,000 
Dilutive common share equivalents       493,000 
Weighted average dilutive shares outstanding   10,061,000    10,443,000 
           
(Loss)/earnings per share:          
Basic  $(0.14)  $0.05 
Diluted  $(0.14)  $0.05 
Schedule of anti dilutive securities excluded
     
   Fiscal 2022 
Options   1,085,000 
Warrants   151,000 
Total potentially dilutive shares   1,236,000 
XML 48 R32.htm IDEA: XBRL DOCUMENT v3.22.2.2
LEASES (Tables)
12 Months Ended
Sep. 30, 2022
Leases  
Schedule of Future Minimum Rental Payments for Operating Leases
     
Fiscal 2023  $575,000 
Fiscal 2024   592,000 
Fiscal 2025   556,000 
Fiscal 2026   510,000 
Fiscal 2027   419,000 
Thereafter   1,979,000 
Total future minimum lease payments   4,631,000 
Less imputed interest   (1,003,000)
Total  $3,628,000 
XML 49 R33.htm IDEA: XBRL DOCUMENT v3.22.2.2
SEGMENTS AND CONCENTRATIONS (Tables)
12 Months Ended
Sep. 30, 2022
Segment Reporting [Abstract]  
Segment operating income (loss)
          
   Revenues 
   Fiscal 2022   Fiscal 2021 
OEM distribution  $18,036,000   $19,290,000 
Retail distribution   4,130,000    3,183,000 
Design   20,171,000    16,549,000 
Total segment revenues  $42,337,000   $39,022,000 

 

   Operating Income/(Loss) 
   Fiscal 2022   Fiscal 2021 
OEM distribution  $905,000   $1,479,000 
Retail distribution   (1,809,000)   (779,000)
Design   2,148,000    603,000 
Total segment operating income   1,244,000    1,303,000 
General corporate expenses   (2,484,000)   (2,068,000)
Total loss from operations   (1,240,000)   (765,000)
Other expense/(income), net   136,000    (1,289,000)
(Loss)/income before income taxes  $(1,376,000)  $524,000 

 

   Depreciation and Amortization 
   Fiscal 2022   Fiscal 2021 
OEM distribution  $8,000   $7,000 
Retail distribution       1,000 
Design   301,000    319,000 
Total  $309,000   $327,000 
Condensed Balance Sheet
          
   Segment Assets 
   September 30, 
   2022   2021 
OEM distribution  $4,276,000   $5,898,000 
Retail distribution   3,816,000    2,178,000 
Design   6,116,000    5,824,000 
Total segment assets   14,208,000    13,900,000 
General corporate assets   6,731,000    5,956,000 
Total assets  $20,939,000   $19,856,000 
Revenues from External Customers
          
   Revenues 
   Fiscal 2022   Fiscal 2021 
United States  $29,490,000   $25,670,000 
China   5,325,000    5,640,000 
Germany   2,976,000    2,787,000 
Poland   2,643,000    3,111,000 
Other foreign countries   1,903,000    1,814,000 
Total  $42,337,000   $39,022,000 
XML 50 R34.htm IDEA: XBRL DOCUMENT v3.22.2.2
OVERVIEW (Details Narrative) - USD ($)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Net loss $ 1,378,251 $ (523,805)
Net cash provided by (used in) operating activities $ 1,534,788 $ (528,311)
XML 51 R35.htm IDEA: XBRL DOCUMENT v3.22.2.2
ACCOUNTING POLICIES (Details Narrative) - USD ($)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Sep. 30, 2019
Sep. 30, 2020
Cash and Cash Equivalents [Line Items]        
Impairment of goodwill $ 0 $ 0    
Cash, Uninsured Amount 2,037,000 805,000    
Accounts receivable 7,861,000 8,864,000    
Bad debt expense     $ 1,626,000  
Proceeds from note receivable   101,000    
Interest income   89,000    
Bad debt expense recovery   12,000    
Inventory reserve 535,000 50,000    
Loss from foreign currency transactions 13,000 5,000    
OEM Distribution [Member]        
Cash and Cash Equivalents [Line Items]        
Allowances for doubtful accounts 0 90,000    
Contract liabilities 0 0   $ 0
Retail Segment [Member]        
Cash and Cash Equivalents [Line Items]        
Allowances for doubtful accounts 20,000 0    
Design [Member]        
Cash and Cash Equivalents [Line Items]        
Allowances for doubtful accounts 852,000 706,000    
Contract liabilities 439,000 188,000   410,000
Contract assets 609,000 693,000   649,000
Retail Distribution [Member]        
Cash and Cash Equivalents [Line Items]        
Allowances for the provisions 55,000 0   0
Contract liabilities 0 0   $ 75,000
Foreign Bank [Member]        
Cash and Cash Equivalents [Line Items]        
Cash, Uninsured Amount $ 467,000 $ 436,000    
XML 52 R36.htm IDEA: XBRL DOCUMENT v3.22.2.2
INTANGIBLE ASSETS AND GOODWILL (Details - Intangible Assets) - USD ($)
Sep. 30, 2022
Sep. 30, 2021
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount $ 1,975,000 $ 1,975,000
Accumulated Amortization (869,000) (656,000)
Net Carrying Amount 1,106,000 1,319,000
Trademarks [Member]    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 585,000 585,000
Accumulated Amortization (164,000) (125,000)
Net Carrying Amount 421,000 460,000
Customer Relationships [Member]    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 1,390,000 1,390,000
Accumulated Amortization (705,000) (531,000)
Net Carrying Amount $ 685,000 $ 859,000
XML 53 R37.htm IDEA: XBRL DOCUMENT v3.22.2.2
INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense) - USD ($)
Sep. 30, 2022
Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]    
Fiscal 2023 $ 213,000  
Fiscal 2024 213,000  
Fiscal 2025 213,000  
Fiscal 2026 121,000  
Fiscal 2027 81,000  
Thereafter 265,000  
Total $ 1,106,000 $ 1,319,000
XML 54 R38.htm IDEA: XBRL DOCUMENT v3.22.2.2
INTANGIBLE ASSETS AND GOODWILL (Details Narrative) - USD ($)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Finite-Lived Intangible Assets [Line Items]    
Amortization of Intangible Assets $ 213,000 $ 213,000
Trademarks [Member]    
Finite-Lived Intangible Assets [Line Items]    
Useful lives 15 years  
Customer Relationships [Member]    
Finite-Lived Intangible Assets [Line Items]    
Useful lives 8 years  
XML 55 R39.htm IDEA: XBRL DOCUMENT v3.22.2.2
PROPERTY AND EQUIPMENT (Details) - USD ($)
Sep. 30, 2022
Sep. 30, 2021
Property, Plant and Equipment [Line Items]    
Property, Plant and Equipment, Gross $ 614,000 $ 694,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment (373,000) (526,000)
Property, Plant and Equipment, Net 241,146 167,997
Computer Equipment [Member]    
Property, Plant and Equipment [Line Items]    
Property, Plant and Equipment, Gross 473,000 483,000
Furniture and Fixtures [Member]    
Property, Plant and Equipment [Line Items]    
Property, Plant and Equipment, Gross 67,000 159,000
Equipment [Member]    
Property, Plant and Equipment [Line Items]    
Property, Plant and Equipment, Gross $ 74,000 $ 52,000
XML 56 R40.htm IDEA: XBRL DOCUMENT v3.22.2.2
PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Property, Plant and Equipment [Abstract]    
Depreciation and amortization expense $ 96,000 $ 115,000
XML 57 R41.htm IDEA: XBRL DOCUMENT v3.22.2.2
FAIR VALUE MEASUREMENTS (Details - Assumptions)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Measurement Input, Price Volatility [Member]    
Fair Value Measurement Inputs and Valuation Techniques [Line Items]    
Fair value assumptions 40% 40%
Measurement Input, Risk Free Interest Rate [Member]    
Fair Value Measurement Inputs and Valuation Techniques [Line Items]    
Fair value assumptions 4.1% 0.3%
Measurement Input, Expected Term [Member]    
Fair Value Measurement Inputs and Valuation Techniques [Line Items]    
Fair value assumptions 0.4 - 2.4 0.5 - 3.4
Measurement Input, Expected Dividend Rate [Member]    
Fair Value Measurement Inputs and Valuation Techniques [Line Items]    
Fair value assumptions
XML 58 R42.htm IDEA: XBRL DOCUMENT v3.22.2.2
FAIR VALUE MEASUREMENTS (Details Narrative) - USD ($)
Sep. 30, 2022
Sep. 30, 2021
Sep. 30, 2020
Offsetting Assets [Line Items]      
Deferred Compensation Liability, Current and Noncurrent $ 70,000 $ 70,000 $ 90,000
Kablooe [Member]      
Offsetting Assets [Line Items]      
Earnout liability $ 0    
XML 59 R43.htm IDEA: XBRL DOCUMENT v3.22.2.2
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($)
Sep. 30, 2022
Sep. 30, 2021
Payables and Accruals [Abstract]    
Accrued commissions/bonuses $ 722,000 $ 127,000
Paid time off 228,000 241,000
Other 201,000 161,000
Total $ 1,151,000 $ 529,000
XML 60 R44.htm IDEA: XBRL DOCUMENT v3.22.2.2
SHAREHOLDERS’ EQUITY (Details Narrative) - $ / shares
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Class of Stock [Line Items]    
Warrants outstanding 151,000  
Warrants exercisable 151,000  
Weighted average exercise price $ 1.80  
Exercise Of Stock Options [Member]    
Class of Stock [Line Items]    
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period   177,000
Warrants [Member]    
Class of Stock [Line Items]    
Warrants outstanding 76,000  
Warrants remaining life 10 months 24 days  
Warrants 2 [Member]    
Class of Stock [Line Items]    
Warrants outstanding 75,000  
Warrant expiration terms 90 days after a registration statement registering common stock (other than pursuant to an employee benefit plan) is declared effective  
Minimum [Member]    
Class of Stock [Line Items]    
Warrants exercise prices $ 1.75  
Maximum [Member]    
Class of Stock [Line Items]    
Warrants exercise prices $ 1.84  
Blank Check Preferred Stock [Member]    
Class of Stock [Line Items]    
Shares authorized for issuance 4,000,000  
Series A Preferred Stock [Member]    
Class of Stock [Line Items]    
Shares authorized for issuance 100,000  
XML 61 R45.htm IDEA: XBRL DOCUMENT v3.22.2.2
SHARE-BASED COMPENSATION (Details - Assumptions)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Share-Based Payment Arrangement [Abstract]    
Expected term (years) 2.5 - 5.0
Expected volatility minimum 68.80%  
Expected volatility maximum 78.60%  
Expected volatility   0.00%
Risk free interest rate minimum 0.40%  
Risk free interest rate maximum 3.10%  
Risk free interest rate   0.00%
Expected dividends 0.00% 0.00%
XML 62 R46.htm IDEA: XBRL DOCUMENT v3.22.2.2
SHARE-BASED COMPENSATION (Details - Option activity) - Equity Option [Member]
12 Months Ended
Sep. 30, 2022
USD ($)
$ / shares
shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
Shares, Outstanding at Beginning | shares 928,000
Weighted average exercise price, Outstanding at Beginning | $ / shares $ 1.43
Shares, Granted | shares 324,000
Weighted average exercise price, Granted | $ / shares $ 1.73
Shares, Exercised | shares 0
Weighted average exercise price, Exercised | $ / shares $ 0
Shares, Forfeited | shares (23,000)
Weighted average exercise price, Forfeited | $ / shares $ 1.90
Shares, Expired | shares (144,000)
Weighted average exercise price, Expired | $ / shares $ 1.60
Shares, Outstanding at Ending | shares 1,085,000
Weighted average exercise price, Outstanding at Ending | $ / shares $ 1.48
Weighted average remaining contractual term (Years), Outstanding 2 years 7 months 6 days
Aggregate intrinsic value, Outstanding | $ $ 26,920
Shares, Exercisable | shares 938,000
Weighted average exercise price, Exercisable | $ / shares $ 1.45
Weighted average remaining contractual term (Years), Exercisable 2 years 3 months 18 days
Aggregate intrinsic value, Exercisable | $ $ 26,920
XML 63 R47.htm IDEA: XBRL DOCUMENT v3.22.2.2
SHARE-BASED COMPENSATION (Details Narrative) - USD ($)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Share based compensation expense $ 201,235 $ 68,855
Proceeds from options exercised $ 0 $ 267,711
Minimum [Member]    
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Option exercise price $ 1.13  
Maximum [Member]    
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Option exercise price $ 2.39  
Exercise Of Stock Options [Member]    
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Stock options exercised, shares   177,000
Equity Option [Member]    
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Options granted 324,000  
Weighted average grant date value per share $ 0.82  
Share based compensation expense $ 201,000 $ 69,000
Stock options exercised, shares 0  
Proceeds from options exercised   268,000
Intrinsic value of options exercised   $ 306,000
Equity Option [Member] | Non Vested Options [Member]    
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Unrecognized compensation cost $ 48,000  
Unrecognized compensation cost weighted average vesting period 7 months 6 days  
Equity Option [Member] | Directors [Member] | Five-Year Options [Member]    
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Options granted 297,000  
Options grant date fair value $ 245,000  
Equity Option [Member] | Employee [Member] | Five-Year Options [Member]    
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Options granted 27,000  
Options grant date fair value $ 20,000  
N 2021 Equity Incentive Plan [Member]    
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Shares authorized for issuance 1,291,000  
Shares available for grant 1,014,000  
2011 Plan [Member]    
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]    
Shares authorized for issuance 1,850,000  
XML 64 R48.htm IDEA: XBRL DOCUMENT v3.22.2.2
INCOME TAXES (Details - Tax provision) - USD ($)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Current:    
Federal $ 0 $ 0
State 3,000 0
Foreign 0 0
Deferred:    
Federal (224,000) (506,000)
State 6,000 (47,000)
Foreign (22,000) (146,000)
 Deferred Income Tax Expense (Benefit) (237,000) (699,000)
Change in valuation allowance 240,000 699,000
Income Tax Expense (Benefit) $ 2,554 $ 0
XML 65 R49.htm IDEA: XBRL DOCUMENT v3.22.2.2
INCOME TAXES (Details - Deferred tax) - USD ($)
Sep. 30, 2022
Sep. 30, 2021
Deferred tax assets    
Net operating losses $ 2,006,000 $ 2,093,000
Share-based compensation 220,000 175,000
Excess tax over book basis in inventory 101,000 43,000
Reserves and other allowances 649,000 569,000
Accrued compensation 70,000 15,000
Interest expense limitation 48,000 40,000
Other items 18,000 16,000
Total deferred tax assets 3,112,000 2,951,000
Deferred tax liabilities    
Depreciation (12,000) (18,000)
Prepaid expenses (96,000) (131,000)
Intangible assets (178,000) (216,000)
Total deferred tax liabilities (286,000) (365,000)
Valuation allowance (2,826,000) (2,586,000)
Net deferred tax assets $ 0 $ 0
XML 66 R50.htm IDEA: XBRL DOCUMENT v3.22.2.2
INCOME TAXES (Details - Tax reconciliation)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Income Tax Disclosure [Abstract]    
U.S. federal statutory rate 21.00% 21.00%
State tax rate, net of federal benefit 3.00% (8.30%)
Foreign rate differential 2.90% (2.60%)
Tax return to provision adjustments (1.90%) (78.80%)
Effect of state tax rate change (3.80%) (7.80%)
Change in valuation allowance (20.30%) 129.90%
Permanent differences (1.10%) (53.40%)
Effective tax rate (0.20%) 0.00%
XML 67 R51.htm IDEA: XBRL DOCUMENT v3.22.2.2
INCOME TAXES (Details Narrative) - USD ($)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Dec. 31, 2020
Operating Loss Carryforwards [Line Items]      
Deferred tax assets $ 3,112,000 $ 2,951,000  
Deferred Tax Assets, Net of Valuation Allowance 2,826,000 2,586,000  
Net income (1,378,000) $ 524,000  
P P P Loan [Member]      
Operating Loss Carryforwards [Line Items]      
Principal amount     $ 1,357,000
Forward Switz [Member]      
Operating Loss Carryforwards [Line Items]      
Net income 45,000    
Forward UK [Member]      
Operating Loss Carryforwards [Line Items]      
Net income 150,000    
Federal [Member]      
Operating Loss Carryforwards [Line Items]      
Net operating loss carryforward 6,940,000    
Deferred tax assets 1,680,000    
State [Member]      
Operating Loss Carryforwards [Line Items]      
Net operating loss carryforward 978,000    
Deferred tax assets 40,000    
Foreign Tax [Member]      
Operating Loss Carryforwards [Line Items]      
Foreign operating loss carryforward 1,569,000    
Foreign [Member]      
Operating Loss Carryforwards [Line Items]      
Deferred tax assets $ 283,000    
XML 68 R52.htm IDEA: XBRL DOCUMENT v3.22.2.2
EARNINGS PER SHARE (Details - Diluted loss per share) - USD ($)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Numerator:    
Net (loss)/income $ (1,378,000) $ 524,000
Denominator:    
Weighted Average Number of Shares Outstanding, Basic 10,061,185 9,950,094
Dilutive common share equivalents 493,000
Weighted Average Number of Shares Outstanding, Diluted 10,061,185 10,443,018
(Loss)/earnings per share:    
Basic $ (0.14) $ 0.05
Diluted $ (0.14) $ 0.05
XML 69 R53.htm IDEA: XBRL DOCUMENT v3.22.2.2
EARNINGS PER SHARE (Details - Antidilutive shares)
12 Months Ended
Sep. 30, 2021
shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]  
Total potentially dilutive shares 1,236,000
Equity Option [Member]  
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]  
Total potentially dilutive shares 1,085,000
Warrant [Member]  
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]  
Total potentially dilutive shares 151,000
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LEASES (Details)
Sep. 30, 2022
USD ($)
Leases  
Fiscal 2023 $ 575,000
Fiscal 2024 592,000
Fiscal 2025 556,000
Fiscal 2026 510,000
Fiscal 2027 419,000
Thereafter 1,979,000
Total future minimum lease payments 4,631,000
Less imputed interest (1,003,000)
Total $ 3,628,000
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LEASES (Details Narrative) - USD ($)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Leases    
Rent expense $ 631,000 $ 611,000
Cash paid for amounts included in operating lease liabilities $ 601,000 $ 489,000
Operating leases term 8 years 4 months 24 days  
Operating leases 5.70%  
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RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)
4 Months Ended 12 Months Ended
Jan. 18, 2018
Sep. 30, 2022
Sep. 30, 2021
Related Party Transaction [Line Items]      
Prepaid expenses and other current assets   $ 417,605 $ 561,072
Forward China [Member]      
Related Party Transaction [Line Items]      
Principal repayments   200,000  
Forward China [Member] | Promissory Note [Member]      
Related Party Transaction [Line Items]      
Debt face amount $ 1,600,000    
Debt interest rate 8.00%    
Debt maturity date Jan. 18, 2019    
Interest expense   122,000 128,000
Forward China [Member] | Inventory Purchases [Member]      
Related Party Transaction [Line Items]      
Prepaid expenses and other current assets   20,000 317,000
Forward China [Member] | Service Fees [Member]      
Related Party Transaction [Line Items]      
Costs and Expenses, Related Party   1,398,000 1,404,000
Justwise Group [Member]      
Related Party Transaction [Line Items]      
Accounts payable to related party   15,000 1,000
Justwise Group [Member] | Koble [Member]      
Related Party Transaction [Line Items]      
Revenue from related party   1,741,000 1,493,000
Related Party Costs   90,000  
Justwise Group [Member] | Koble [Member] | Selling and Marketing Expense [Member]      
Related Party Transaction [Line Items]      
Related Party Costs   84,000  
Justwise Group [Member] | Koble [Member] | Cost of Sales [Member]      
Related Party Transaction [Line Items]      
Related Party Costs   6,000  
Board [Member] | Jenny P Yu [Member]      
Related Party Transaction [Line Items]      
Revenue from related party   780,000 418,000
Board [Member] | OEM Distribution Division [Member]      
Related Party Transaction [Line Items]      
Revenue from related party   $ 13,000 $ 63,000
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401(k) PLAN (Details Narrative) - USD ($)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Retirement Benefits [Abstract]    
Pension contribution $ 379,000 $ 331,000
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SEGMENTS AND CONCENTRATIONS (Details - Operations) - USD ($)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Segment Reporting Information [Line Items]    
Revenues $ 42,337,385 $ 39,021,996
Total (loss)/income from operations (1,239,674) (764,999)
Operating Segments [Member]    
Segment Reporting Information [Line Items]    
Revenues 42,337,000 39,022,000
Total (loss)/income from operations (1,240,000) (765,000)
Total segment operating income 1,244,000 1,303,000
General corporate expenses (2,484,000) (2,068,000)
Other expense/(income), net 136,000 (1,289,000)
(Loss)/income before income taxes (1,376,000) 524,000
Depreciation and amortization 309,000 327,000
Operating Segments [Member] | OEM Distribution [Member]    
Segment Reporting Information [Line Items]    
Revenues 18,036,000 19,290,000
Total (loss)/income from operations 905,000 1,479,000
Depreciation and amortization 8,000 7,000
Operating Segments [Member] | Retail Distribution [Member]    
Segment Reporting Information [Line Items]    
Revenues 4,130,000 3,183,000
Total (loss)/income from operations (1,809,000) (779,000)
Depreciation and amortization 0 1,000
Operating Segments [Member] | Design [Member]    
Segment Reporting Information [Line Items]    
Revenues 20,171,000 16,549,000
Total (loss)/income from operations 2,148,000 603,000
Depreciation and amortization $ 301,000 $ 319,000
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SEGMENTS AND CONCENTRATIONS (Details - Segment Assets) - USD ($)
Sep. 30, 2022
Sep. 30, 2021
Revenue, Major Customer [Line Items]    
Assets $ 20,939,015 $ 19,855,539
Net Assets, Segment [Member]    
Revenue, Major Customer [Line Items]    
Total segment assets 14,208,000 13,900,000
General corporate assets 6,731,000 5,956,000
Assets 20,939,000 19,856,000
Net Assets, Segment [Member] | OEM Distribution [Member]    
Revenue, Major Customer [Line Items]    
Other Assets 4,276,000 5,898,000
Net Assets, Segment [Member] | Retail Distribution [Member]    
Revenue, Major Customer [Line Items]    
Other Assets 3,816,000 2,178,000
Net Assets, Segment [Member] | Design [Member]    
Revenue, Major Customer [Line Items]    
Other Assets $ 6,116,000 $ 5,824,000
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SEGMENTS AND CONCENTRATIONS (Details - Geographic Concentrations) - USD ($)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]    
Revenues $ 42,337,385 $ 39,021,996
Reportable Subsegments [Member]    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Revenues 42,337,000 39,022,000
UNITED STATES    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Revenues 29,490,000 25,670,000
CHINA    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Revenues 5,325,000 5,640,000
GERMANY    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Revenues 2,976,000 2,787,000
POLAND    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Revenues 2,643,000 3,111,000
Other Foreign Countries [Member]    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Revenues $ 1,903,000 $ 1,814,000
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SEGMENTS AND CONCENTRATIONS (Details Narrative) - Customer Concentration Risk [Member]
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Revenue Benchmark [Member] | Two OEM Customers [Member] | OEM Distribution [Member]    
Revenue, Major Customer [Line Items]    
Concentration Risk, Percentage 23.00%  
Revenue Benchmark [Member] | Three OEM Customers [Member] | OEM Distribution [Member]    
Revenue, Major Customer [Line Items]    
Concentration Risk, Percentage   36.80%
Revenue Benchmark [Member] | One Customer [Member] | Design [Member]    
Revenue, Major Customer [Line Items]    
Concentration Risk, Percentage 10.60%  
Accounts Receivable [Member] | Two OEM Customers [Member] | OEM Distribution [Member]    
Revenue, Major Customer [Line Items]    
Concentration Risk, Percentage 28.10%  
Accounts Receivable [Member] | Three OEM Customers [Member] | OEM Distribution [Member]    
Revenue, Major Customer [Line Items]    
Concentration Risk, Percentage   44.00%
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LINE OF CREDIT (Details Narrative) - I P S [Member] - USD ($)
12 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Line of Credit Facility [Line Items]    
Line of credit maximum amount $ 1,300,000  
Line of credit expiration date May 31, 2023  
Line of credit interest rate 0.75% above  
Line of credit effective interest rate 7.00% 4.00%
Line of credit amount available $ 1,300,000 $ 1,300,000
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DEBT (Details Narrative)
12 Months Ended
Sep. 30, 2022
USD ($)
Paycheck Protection Program [Member]  
Debt Instrument [Line Items]  
Debt interest rate 1.00%
Paycheck Protection Program [Member]  
Debt Instrument [Line Items]  
Loan received $ 1,357,000
Debt maturity date Apr. 18, 2022
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0000038264 ford:IPSMember 2020-10-01 2021-09-30 0000038264 ford:IPSMember 2021-09-30 0000038264 ford:PaycheckProtectionProgramMember 2021-10-01 2022-09-30 0000038264 ford:PaycheckProtectionProgramMember 2022-09-30 iso4217:USD shares iso4217:USD shares pure 0000038264 false 2022 FY -1378251 1534788 241146 167997 2554 10061185 9950094 10061185 10443018 10-K true 2022-09-30 --09-30 false 001-34780 FORWARD INDUSTRIES, INC. NY 13-1950672 700 Veterans Memorial Highway Suite 100 Hauppauge NY 11788 (631) 547-3041 Common Stock, par value $0.01 FORD NASDAQ No No Yes Yes Non-accelerated Filer false true false false 12000000 10061185 CohnReznick LLP Melville, New York 596 2575522 1410365 7542666 8760715 3801030 2062557 417605 561072 14336823 12794709 241146 167997 1105901 1318658 1758682 1758682 3427726 3743242 68737 72251 20939015 19855539 268160 391992 7713880 5733708 438878 187695 25000 25000 377940 340151 1153906 529497 9977764 7208043 1400000 1600000 3249824 3559053 45000 45000 14672588 12412096 0.01 0.01 40000000 40000000 10061185 10061185 10061185 10061185 100612 100612 20115711 19914476 -13949896 -12571645 6266427 7443443 20939015 19855539 42337385 39021996 33969115 30887577 8368270 8134419 2854664 2503518 6753280 6395900 -1239674 -764999 -0 1356570 -0 20000 -0 88760 123411 171957 12612 4569 -1375697 523805 2554 0 -1378251 523805 -0.14 0.05 -0.14 0.05 10061185 9950094 10061185 10443018 10061185 100612 19914476 -12571645 7443443 201235 201235 -1378251 -1378251 10061185 100612 20115711 -13949896 6266427 9883851 98838 19579684 -13095450 6583072 68855 68855 177334 1774 265937 267711 523805 523805 10061185 100612 19914476 -12571645 7443443 -1378251 523805 201235 68855 309239 327290 -264912 -506469 -0 1356570 -0 20000 -953137 1664868 1738473 786863 -143467 141600 -3514 -44446 1856340 2306277 251183 -297383 44076 49258 624409 -87427 1534788 -528311 169631 67207 -169631 -67207 0 150000 -0 1150000 -0 156798 200000 -0 0 267711 -0 29657 -200000 -918744 1165157 -1514262 1410365 2924627 2575522 1410365 123411 154510 10856 8389 204881 565590 <p id="xdx_800_eus-gaap--NatureOfOperations_zn2HSLti1nI1" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 1        <span id="xdx_828_z4jYsdZGJJNh">OVERVIEW</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Business</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Forward Industries, Inc. (“Forward”, “we”, “our”, or the “Company”), is a global design, manufacturing, sourcing and distribution group serving top tier medical and technology customers worldwide. As a result of the continued expansion of our design development capabilities through our wholly-owned subsidiaries, IPS and Kablooe, the Company is able to introduce proprietary products to the market from concepts brought to it from a number of different sources, both inside and outside the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company’s design division provides hardware and software product design and engineering services to customers predominantly located in the U.S. The Company’s OEM distribution division sources and sells carrying cases and other accessories for medical monitoring and diagnostic kits as well as a variety of other portable electronic and non-electronic devices to original equipment manufacturers (“OEM”s), or their contract manufacturers worldwide, that either package our products as accessories “in box” together with their branded product offerings or sell them through their retail distribution channels. The Company’s retail distribution division sources and sells smart-enabled furniture, hot tubs and various other products through various online retailer websites to customers predominantly located in the U.S.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company does not manufacture any of its OEM or retail products and sources substantially all of these products from independent suppliers in China, through Forward Industries Asia-Pacific Corporation, a British Virgin Islands corporation (“Forward China”). See Note 13.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Liquidity</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In Fiscal 2022, the Company generated a net loss of $<span id="xdx_90D_eus-gaap--NetIncomeLoss_iN_pp0p0_dixL_c20211001__20220930_z8vT6cp5w7f8" title="Net loss::XDX::1378251"><span style="-sec-ix-hidden: xdx2ixbrl0394">1,378,000</span></span> and $<span id="xdx_902_eus-gaap--NetCashProvidedByUsedInOperatingActivities_pp0p0_dxL_c20211001__20220930_zy4Y9JXm0uPc" title="Net cash provided by (used in) operating activities::XDX::1534788"><span style="-sec-ix-hidden: xdx2ixbrl0396">1,535,000</span></span> of cash flows from operating activities. Based on our forecasted cash flows, we believe our existing cash balance and working capital will be sufficient to meet our liquidity needs through at least December 31, 2023. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Impact of COVID-19</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The effects of the COVID-19 pandemic continue to impact the retail and OEM distribution segments of our business. The increase in global consumer demand, coupled with the global shipping container shortage, dramatically increased demand for both ocean freight and ground transportation. These factors led to a significant increase in freight costs, particularly from the Asia-Pacific region and most notably in Fiscal 2022. Labor shortages at U.S. ports and in ground transportation services caused container ships to spend a significant amount of time waiting for goods to be unloaded and to arrive at our warehouses. These factors caused an increase in the demand for and cost of ground transportation and delayed consumer availability for many of our products in Fiscal 2022. The timing and extent of these COVID-19 related transportation disruptions are still largely unknown but are expected to continue into Fiscal 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The effects of the pandemic had a lesser impact on the design segment of our business. Rising inflation caused an increase in the cost of acquiring and retaining our employees, particularly in the second half of Fiscal 2022. The timing and extent of future inflation is difficult to predict, but we expect these rising costs to continue into Fiscal 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The effects of COVID-19 may further impact our business in ways we cannot predict, and such impacts could be significant. The current economic conditions may continue to negatively impact our results of operations, cash flows and financial position in future periods as well as that of our customers, including their ability to pay for our products and services and to choose to allocate their budgets to new or existing projects which may or may not require our products and services. The long-term financial impact on our business cannot be reasonably estimated at this time. As a result, the effects of COVID-19 may not be fully reflected in our financial results until future periods.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Until the effects of the pandemic have fully receded, we expect business conditions to remain challenging.  In response to these challenges, we will continue to focus on those factors that we can control: closely managing and controlling our expenses and inventory levels; aligning our design and development schedules with demand in a proactive manner to minimize our cash operating costs; pursuing further improvements in the productivity and effectiveness of our development, selling and administrative activities and, where appropriate, taking advantage of opportunities to enhance our business growth and strategy.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b/></p> <p id="xdx_804_eus-gaap--SignificantAccountingPoliciesTextBlock_zaVAIbflilEi" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 2        <span id="xdx_826_zoGjCGu74LNg">ACCOUNTING POLICIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p id="xdx_841_eus-gaap--UseOfEstimates_zVIXcK2PKLY8" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_862_zTLMkMUaKBkk">Use of Estimates</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The preparation of the Company’s consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates and assumptions. Within this report, certain dollar amounts and percentages have been rounded to their approximate values.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The extent to which COVID-19 may impact our financial condition or results of operations is uncertain. As of the date of issuance of this report, we are not aware of any specific events or circumstances that would require us to update our estimates or judgments or adjust the carrying amount of our assets or liabilities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p id="xdx_84C_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zcbo0E1Ddhga" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_86F_zCBEGGF4S4Id">Basis of Presentation</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The accompanying consolidated financial statements include the accounts of Forward Industries, Inc. and its wholly-owned subsidiaries (Forward US, Forward Switzerland, Forward UK, IPS and Kablooe). All significant intercompany transactions and balances have been eliminated in consolidation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p id="xdx_848_eus-gaap--SegmentReportingPolicyPolicyTextBlock_z9hivrPdqSf8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_866_zs7zKeemODad">Segment Reporting</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company has three reportable segments: OEM distribution, retail distribution and design. The OEM distribution segment sources and sells carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable electronic and non-electronic devices (such as sporting and recreational products, bar code scanners, GPS location devices, tablets and firearms) on a made-to-order basis that are customized to fit the products sold by our OEM customers worldwide. The retail distribution segment sources and sells smart-enabled furniture, hot tubs and a variety of other products through various online retailer websites to customers predominantly located in the U.S. The design segment consists of two operating segments (IPS and Kablooe, which have been aggregated into one reportable segment) that provide a full spectrum of hardware and software product design and engineering services to customers predominantly located in the U.S. See Note 15 for more information on segments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_84E_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_zvsXBDttTWh5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_863_zySJz3gK3hh6">Goodwill</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company reviews goodwill for impairment at least annually, or more often if triggering events occur. The Company has two reporting units with goodwill (the IPS and Kablooe operating segments) and we perform our annual goodwill impairment test on September 30, the end of the fiscal year, or upon the occurrence of a triggering event. The Company has the option to perform a qualitative assessment to determine if an impairment is more likely than not to have occurred. If the Company can support the conclusion that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then the Company would not need to perform a quantitative impairment test for the reporting unit. If the Company cannot support such a conclusion or does not elect to perform the qualitative assessment, then the Company will perform the quantitative impairment test by comparing the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit exceeds its carrying amount, no impairment charge is recognized. If the fair value of the reporting unit is less than its carrying amount, an impairment charge will be recognized for the amount by which the reporting unit’s carrying amount exceeds its fair value. A significant amount of judgment is required in performing goodwill impairment tests including estimating the fair value of a reporting unit. Management evaluated and concluded there were <span id="xdx_908_eus-gaap--GoodwillAndIntangibleAssetImpairment_do_c20211001__20220930_zv2SLRFFRFH7" title="Impairment of goodwill"><span id="xdx_90D_eus-gaap--GoodwillAndIntangibleAssetImpairment_do_c20201001__20210930_zCFs5LSRWRFl" title="Impairment of goodwill">no</span></span> indications of impairment of goodwill in Fiscal 2022 or 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <p id="xdx_841_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zGvhzqDmgyXl" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_869_znQPiLuVhPyl">Intangible Assets</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Intangible assets include trademarks and customer relationships, which were acquired as part of the acquisitions of IPS in Fiscal 2018 and Kablooe in Fiscal 2020 and are amortized over their estimated useful lives, which are periodically evaluated for reasonableness.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Our intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In assessing the recoverability of our intangible assets, we must make estimates and assumptions regarding future cash flows and other factors to determine the fair value of the respective assets. These estimates and assumptions could have a significant impact on whether an impairment charge is recognized and the magnitude of any such charge. Fair value estimates are made at a specific point in time, based on relevant information. These estimates are subjective in nature and involve uncertainties and matters of significant judgments and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. If these estimates or material related assumptions change in the future, we may be required to record impairment charges related to our intangible assets. Management evaluated and concluded that there were no indications of impairments of intangible assets at September 30, 2022 or 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"> </p> <p id="xdx_84D_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zyWjixDwCm3i" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_869_zPwLG4f2TTq9">Cash</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company maintains cash deposits in banks with financial institutions in the United States (that at times may exceed federally insured limits of $250,000 per financial institution) and Switzerland. At September 30, 2022 and 2021, there were deposits totaling $<span id="xdx_90A_eus-gaap--CashUninsuredAmount_iI_pp0p0_c20220930_zLHE7nV54qm9" title="Cash, Uninsured Amount">2,037,000</span> (which includes $<span id="xdx_904_eus-gaap--CashUninsuredAmount_iI_pp0p0_c20220930__us-gaap--CashAndCashEquivalentsAxis__custom--ForeignBankMember_zBA2JSvV8s76" title="Cash, Uninsured Amount">467,000</span> in a foreign bank) and $<span id="xdx_90F_eus-gaap--CashUninsuredAmount_iI_pp0p0_c20210930_zCulp02aG3xl" title="Cash, Uninsured Amount">805,000</span> (which includes $<span id="xdx_909_eus-gaap--CashUninsuredAmount_iI_pp0p0_c20210930__us-gaap--CashAndCashEquivalentsAxis__custom--ForeignBankMember_zCDEXAqADOz6" title="Cash, Uninsured Amount">436,000</span> in a foreign bank), respectively, held in excess of federally insured limits. Historically, we have not experienced any losses due to such cash concentrations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p id="xdx_846_eus-gaap--ReceivablesPolicyTextBlock_zgIN69Ij40Yi" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_86F_z1nVeEMPayH2">Accounts Receivable</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Accounts receivable consist of unsecured trade accounts with customers in amounts that have been invoiced ($<span id="xdx_90C_eus-gaap--AccountsReceivableNet_iI_c20220930_zzUpbwG1klr4" title="Accounts receivable">7,861,000</span> and $<span id="xdx_90A_eus-gaap--AccountsReceivableNet_iI_c20210930_z7wFq9rGAbVj" title="Accounts receivable">8,864,000</span> at September 30, 2022 and 2021, respectively) and contract assets as described further below under the heading “Revenue Recognition.” The Company maintains an allowance for doubtful accounts, which is recorded as a reduction to accounts receivable on the consolidated balance sheets. Collectability of accounts receivable is estimated by evaluating the number of days accounts are outstanding, customer payment history, recent payment trends and perceived creditworthiness, adjusted as necessary based on specific customer situations. At September 30, 2022 and 2021, the Company had allowances for doubtful accounts of $<span id="xdx_903_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zknhn6irDJje" title="Allowances for doubtful accounts">0</span> and $<span id="xdx_907_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zuXGTRPYqtAl" title="Allowances for doubtful accounts">90,000</span>, respectively, for the OEM distribution segment, $<span id="xdx_908_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailSegmentMember_zpiJnNlOmKl4" title="Allowances for doubtful accounts">20,000</span> and $<span id="xdx_903_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailSegmentMember_zBCBaeBkORIc" title="Allowances for doubtful accounts">0</span>, respectively, for the retail segment and $<span id="xdx_906_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zXaeZeZ8iRp1" title="Allowances for doubtful accounts">852,000</span> and $<span id="xdx_902_eus-gaap--AllowanceForDoubtfulAccountsReceivable_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Allowances for doubtful accounts">706,000</span>, respectively, for the design segment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company has agreements with various retailers which contain different terms for trade discounts, promotional and other sales allowances. At September 30, 2022, 2021 and 2020, the Company recorded accounts receivable allowances of $<span id="xdx_90B_eus-gaap--AllowanceForDoubtfulOtherReceivablesCurrent_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" title="Allowances for the provisions">55,000</span>, $<span id="xdx_90A_eus-gaap--AllowanceForDoubtfulOtherReceivablesCurrent_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zmYFIgDgJQci" title="Allowances for the provisions">0</span> and $<span id="xdx_909_eus-gaap--AllowanceForDoubtfulOtherReceivablesCurrent_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" title="Allowances for the provisions">0</span>, respectively, for the retail distribution segment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In Fiscal 2019, the Company recorded bad debt expense of $<span id="xdx_902_eus-gaap--ProvisionForDoubtfulAccounts_c20181001__20190930_zwJnQNNeAeT4" title="Bad debt expense">1,626,000</span> to fully reserve accounts receivable deemed uncollectible from a customer. In Fiscal 2020, the Company converted the amount outstanding from this customer into a non-negotiable secured promissory note with interest that accrues at a rate of 8% per annum and reclassified the related allowance for doubtful account<span style="background-color: white">s to an allowance on the note receivable. The Company received $<span id="xdx_903_ecustom--ProceedsFromNoteReceivable_c20201001__20210930_zsne5ZTgGnG6" title="Proceeds from note receivable">101,000</span> from this customer in Fiscal 2021, of which $<span id="xdx_901_eus-gaap--InterestIncomeDebtSecuritiesOperating_c20201001__20210930_zzfPigd2ba51" title="Interest income">89,000</span> was applied to past due interest and penalties and recorded as interest income, and $<span id="xdx_904_ecustom--BadDebtExpensesrecovery_c20201001__20210930_zLFXLOxNm1jk" title="Bad debt expense recovery">12,000</span> was applied to principal and recorded as a recovery of bad debt expense as a reduction of general and administrative expense. No payments were received from this customer in Fiscal 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p id="xdx_840_eus-gaap--InventoryPolicyTextBlock_zX2M0jX8iBOg" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_861_zVbhQmf0AsQb">Inventories</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Inventories consist primarily of finished goods and are stated at the lower of cost (determined by the first-in, first-out method) or net realizable value. Based on management’s estimates, an allowance is made to reduce excess, obsolete, or otherwise unsellable inventories to net realizable value. The allowance is established through charges to cost of sales in the Company’s consolidated statements of operations. In determining the adequacy of the allowance, management’s estimates are based upon several factors, including analyses of inventory levels, historical loss trends, sales history and projections of future sales demand. The Company’s estimates of the allowance may change from time to time based on management’s assessments, and such changes could be material. At September 30, 2022 and 2021, the allowance for slow-moving inventory, which relates entirely to our retail segment, was $<span id="xdx_90E_eus-gaap--InventoryAdjustments_iI_pp0p0_c20220930_zpOAiSISWa6c" title="Inventory reserve">535,000</span> and $<span id="xdx_904_eus-gaap--InventoryAdjustments_iI_pp0p0_c20210930_zsQ8frKNtoOl" title="Inventory reserve">50,000</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p id="xdx_848_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_z7athsVJ02Te" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_86D_zGv2jeFYEEAj">Property and Equipment</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Property and equipment consist of computer hardware and software, furniture, fixtures and equipment and are recorded at cost. Expenditures for major additions and improvements are capitalized, and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method. The estimated useful lives for all property and equipment ranges from three to five years.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b/></p> <p id="xdx_84A_eus-gaap--LesseeLeasesPolicyTextBlock_zQguE00N8Lof" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_869_zf7hYVyGTmud">Leases</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Lease assets and liabilities are recognized at lease commencement date based on the present value of lease payments over the lease term, using the Company’s incremental borrowing rate commensurate with the lease term, since the Company’s lessors do not provide an implicit rate, nor is one readily available. The Company has certain leases that may include an option to renew and when it is reasonably probable to exercise such option, the Company will include the renewal option terms in determining the lease asset and lease liability. Lease assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Operating lease assets are shown as right of use assets and financing lease assets are a component of property and equipment on the consolidated balance sheets. The current and long-term portions of operating and financing lease liabilities are shown separately as such on the consolidated balance sheets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_84C_eus-gaap--IncomeTaxPolicyTextBlock_zodM36eL4j16" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_864_zl5JU0X1s5W8">Income Taxes</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company recognizes future tax benefits and liabilities measured at enacted rates attributable to temporary differences between financial statement and income tax bases of assets and liabilities and to net tax operating loss carryforwards to the extent that realization of these benefits is more likely than not. At September 30, 2022, there was no change to our assessment that a full valuation allowance was required against all net deferred tax assets as it is not probable that such deferred tax assets will be realized. Accordingly, any deferred tax provision or benefit was offset by an equal and opposite change to the valuation allowance. Our income tax provision or benefit is generally not significant due to the existence of significant net operating loss carryforwards. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p id="xdx_843_eus-gaap--RevenueRecognitionPolicyTextBlock_zgoj3tNRIrme" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_86B_z7B8l0ZKP6Oh">Revenue Recognition</span> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>OEM Distribution Segment</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The OEM distribution segment recognizes revenue when: (i) finished goods are shipped to its customers (in general, these conditions occur at either point of shipment or point of destination, depending on the terms of sale and transfer of control); (ii) there are no other deliverables or performance obligations; and (iii) there are no further obligations to the customer after the title of the goods has transferred. If the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability, which is classified as a component of deferred income in the accompanying consolidated balance sheets. The OEM distribution segment had <span id="xdx_90E_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zSCjmpvopYUj" title="Contract liabilities"><span id="xdx_900_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zqJsuSoxsev4" title="Contract liabilities"><span id="xdx_90A_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zRL3bc2NEaT9" title="Contract liabilities">no</span></span></span> contract liabilities at September 30, 2022, 2021 or 2020.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Retail Distribution Segment</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The retail distribution segment sells products primarily through online websites operated by authorized third-party retailers. Revenue is recognized when control (as defined in ASC 606, “Revenue from Contracts with Customers”) of the related goods is transferred to the retailer, which generally occurs upon shipment to the end customer. Other than product delivery, the retail distribution segment does not typically have other deliverables or performance obligations associated with its products. Revenue is measured as the amount of consideration expected to be received in exchange for the products provided, net of allowances taken by retailers for product returns and any taxes collected from customers that will be remitted to governmental authorities. When the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability, which is classified as a component of deferred income in the accompanying consolidated balance sheets. The retail distribution segment had contract liabilities of $<span id="xdx_907_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zxMXjM24fS3f" title="Contract liabilities">0</span>, $<span id="xdx_908_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zRpxu2Zs4pTf" title="Contract liabilities">0</span> and $<span id="xdx_900_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zkLJib043Tl4" title="Contract liabilities">75,000</span> at September 30, 2022, 2021 and 2020, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Design Segment</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company applies the “cost to cost” and “right to invoice” methods of revenue recognition to the contracts with customers in the design segment. The design segment typically engages in two types of contracts: (i) time and material and (ii) fixed price. The Company recognizes revenue over time on its time and material contracts utilizing a “right to invoice” method. Revenues from fixed price contracts that require performance of services that are not related to the production of tangible assets are recognized by using cost inputs to measure progress toward the completion of its performance obligations, or the “cost to cost” method. Revenues from fixed price contracts that contain specific deliverables are recognized when the performance obligation has been satisfied or the transfer of goods to the customer has been completed and accepted.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Recognized revenues that will not be billed until a later date, or contract assets, are recorded as an asset and classified as a component of accounts receivable in the accompanying consolidated balance sheets. The design segment had contract assets of $<span id="xdx_90D_eus-gaap--ContractWithCustomerAssetNet_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract assets">609,000</span>, $<span id="xdx_90C_eus-gaap--ContractWithCustomerAssetNet_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract assets">693,000</span>, $<span id="xdx_907_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zy8tbxktBRvb" title="Contract assets">649,000</span> at September 30, 2022, 2021 and 2020, respectively. Contracts where collections to date have exceeded recognized revenues, or contract liabilities, are recorded as a liability and classified as a component of deferred income in the accompanying consolidated balance sheets. The design segment had contract liabilities at of $<span id="xdx_90A_eus-gaap--ContractWithCustomerLiability_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract liabilities">439,000</span>, $<span id="xdx_90B_eus-gaap--ContractWithCustomerLiability_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract liabilities">188,000</span>, $<span id="xdx_90B_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zxuGfKU9fAe9" title="Contract liabilities">410,000</span> at September 30, 2022, 2021 and 2020, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p id="xdx_843_ecustom--ShippingAndHandlingCostsPolicyTextBlock_zDnfiuta7eVc" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_86A_zRv0oDze2P3e">Shipping and Handling Fees</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company includes shipping and handling fees billed to customers in net revenues and the related transportation costs in cost of sales.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p id="xdx_844_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zWRAwCNVVM1h" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_86B_zJAxu9vMlPk5">Foreign Currency Transactions</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company’s functional currency is the U.S. dollar. Foreign currency transactions may generate receivables or payables that are fixed in terms of the amount of foreign currency that will be received or paid. Fluctuations in exchange rates between such foreign currency and the functional currency increase or decrease the expected amount of functional currency cash flows upon settlement of the transaction. These increases or decreases in expected functional currency cash flows are foreign currency transaction gains or losses that are included in other income or expense in the accompanying consolidated statements of operations. The approximate net losses from foreign currency transactions were $<span id="xdx_90A_eus-gaap--ForeignCurrencyTransactionGainLossRealized_c20211001__20220930_pp0p0" title="Loss from foreign currency transactions">13,000</span> and $<span id="xdx_904_eus-gaap--ForeignCurrencyTransactionGainLossRealized_c20201001__20210930_pp0p0" title="Loss from foreign currency transactions">5,000</span> for Fiscal 2022 and 2021, respectively. Such foreign currency transaction losses were primarily the result of euro denominated revenues from certain customers.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p id="xdx_843_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zw2TUthMzzmc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_862_zRZdo5oFGl89">Fair Value Measurements</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">We perform fair value measurements in accordance with the guidance provided by ASC 820, “Fair Value Measurement.” ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at their fair values, we consider the principal or most advantageous market in which we would transact and consider assumptions that market participants would use when pricing the assets or liabilities, such as inherent risk, transfer restrictions, and risk of nonperformance.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. An asset's or liability's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure fair value:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1: quoted prices in active markets for identical assets or liabilities;</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2: inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; or</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets or liabilities.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">  </p> <p id="xdx_846_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zNVx0Wwm2505" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_861_zzkPAgmJhPE9">Share-Based Compensation Expense</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company estimates the fair value of employee and non-employee director share-based compensation on the date of grant using the Black-Scholes option pricing model, which includes variables such as the expected volatility of the Company’s share price, the exercise behavior of its grantees, interest rates, and dividend yields. These variables are projected based on the Company’s historical data, experience, and other factors. The fair value of employee and non-employee director share-based compensation is recognized in the consolidated statements of operations over the related service or vesting period of each grant. In the case of awards with multiple vesting periods, the Company has elected to use the graded vesting attribution method, which recognizes compensation cost on a straight-line basis over each separately vesting portion of the award as if the award was, in substance, multiple awards (see Note 8).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_847_eus-gaap--BusinessCombinationsPolicy_zRM28NMldBHe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_86E_zasrlPvoT5zc">Business Combinations</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company allocates the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values. The excess of the purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. When determining the fair values of assets acquired and liabilities assumed, the Company makes significant estimates and assumptions, especially with respect to intangible assets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Critical estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from customer relationships and developed technology, discount rates and terminal values. Our estimates of fair value are based upon assumptions believed to be reasonable, but actual results may differ from estimates. Other estimates associated with the accounting for acquisitions may change as additional information becomes available regarding the assets acquired and liabilities assumed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">  </p> <p id="xdx_848_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zwgu66evF3vl" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_86C_zxxIrShwgOtf">Recent Accounting Pronouncements</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In November 2019, the FASB issued ASU 2019-11, “Codification Improvements to Topic 326, Financial Instruments – Credit Losses.” ASU 2019-11 is an accounting pronouncement that provides clarity to and amends earlier guidance on this topic and would be effective concurrently with the adoption of such earlier guidance. This pronouncement is effective for the Company for fiscal years beginning after December 15, 2022 and interim periods within those fiscal years. The Company is currently evaluating the effects of this pronouncement on its consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In December 2019, the FASB issued ASU 2019-12 “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” This guidance removes certain exceptions to the general principles in Topic 740 and provides consistent application of U.S. GAAP by clarifying and amending existing guidance. The effective date of the new guidance for public companies is for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. Early adoption is permitted. The Company adopted this guidance in the first quarter of fiscal 2022 with no material impact to its consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_841_eus-gaap--UseOfEstimates_zVIXcK2PKLY8" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_862_zTLMkMUaKBkk">Use of Estimates</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The preparation of the Company’s consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates and assumptions. Within this report, certain dollar amounts and percentages have been rounded to their approximate values.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The extent to which COVID-19 may impact our financial condition or results of operations is uncertain. As of the date of issuance of this report, we are not aware of any specific events or circumstances that would require us to update our estimates or judgments or adjust the carrying amount of our assets or liabilities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p id="xdx_84C_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zcbo0E1Ddhga" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_86F_zCBEGGF4S4Id">Basis of Presentation</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The accompanying consolidated financial statements include the accounts of Forward Industries, Inc. and its wholly-owned subsidiaries (Forward US, Forward Switzerland, Forward UK, IPS and Kablooe). All significant intercompany transactions and balances have been eliminated in consolidation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p id="xdx_848_eus-gaap--SegmentReportingPolicyPolicyTextBlock_z9hivrPdqSf8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_866_zs7zKeemODad">Segment Reporting</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company has three reportable segments: OEM distribution, retail distribution and design. The OEM distribution segment sources and sells carrying cases and other accessories for medical monitoring and diagnostic kits and a variety of other portable electronic and non-electronic devices (such as sporting and recreational products, bar code scanners, GPS location devices, tablets and firearms) on a made-to-order basis that are customized to fit the products sold by our OEM customers worldwide. The retail distribution segment sources and sells smart-enabled furniture, hot tubs and a variety of other products through various online retailer websites to customers predominantly located in the U.S. The design segment consists of two operating segments (IPS and Kablooe, which have been aggregated into one reportable segment) that provide a full spectrum of hardware and software product design and engineering services to customers predominantly located in the U.S. See Note 15 for more information on segments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_84E_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_zvsXBDttTWh5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_863_zySJz3gK3hh6">Goodwill</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company reviews goodwill for impairment at least annually, or more often if triggering events occur. The Company has two reporting units with goodwill (the IPS and Kablooe operating segments) and we perform our annual goodwill impairment test on September 30, the end of the fiscal year, or upon the occurrence of a triggering event. The Company has the option to perform a qualitative assessment to determine if an impairment is more likely than not to have occurred. If the Company can support the conclusion that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then the Company would not need to perform a quantitative impairment test for the reporting unit. If the Company cannot support such a conclusion or does not elect to perform the qualitative assessment, then the Company will perform the quantitative impairment test by comparing the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of the reporting unit exceeds its carrying amount, no impairment charge is recognized. If the fair value of the reporting unit is less than its carrying amount, an impairment charge will be recognized for the amount by which the reporting unit’s carrying amount exceeds its fair value. A significant amount of judgment is required in performing goodwill impairment tests including estimating the fair value of a reporting unit. Management evaluated and concluded there were <span id="xdx_908_eus-gaap--GoodwillAndIntangibleAssetImpairment_do_c20211001__20220930_zv2SLRFFRFH7" title="Impairment of goodwill"><span id="xdx_90D_eus-gaap--GoodwillAndIntangibleAssetImpairment_do_c20201001__20210930_zCFs5LSRWRFl" title="Impairment of goodwill">no</span></span> indications of impairment of goodwill in Fiscal 2022 or 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> 0 0 <p id="xdx_841_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zGvhzqDmgyXl" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_869_znQPiLuVhPyl">Intangible Assets</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Intangible assets include trademarks and customer relationships, which were acquired as part of the acquisitions of IPS in Fiscal 2018 and Kablooe in Fiscal 2020 and are amortized over their estimated useful lives, which are periodically evaluated for reasonableness.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Our intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In assessing the recoverability of our intangible assets, we must make estimates and assumptions regarding future cash flows and other factors to determine the fair value of the respective assets. These estimates and assumptions could have a significant impact on whether an impairment charge is recognized and the magnitude of any such charge. Fair value estimates are made at a specific point in time, based on relevant information. These estimates are subjective in nature and involve uncertainties and matters of significant judgments and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. If these estimates or material related assumptions change in the future, we may be required to record impairment charges related to our intangible assets. Management evaluated and concluded that there were no indications of impairments of intangible assets at September 30, 2022 or 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"> </p> <p id="xdx_84D_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zyWjixDwCm3i" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_869_zPwLG4f2TTq9">Cash</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company maintains cash deposits in banks with financial institutions in the United States (that at times may exceed federally insured limits of $250,000 per financial institution) and Switzerland. At September 30, 2022 and 2021, there were deposits totaling $<span id="xdx_90A_eus-gaap--CashUninsuredAmount_iI_pp0p0_c20220930_zLHE7nV54qm9" title="Cash, Uninsured Amount">2,037,000</span> (which includes $<span id="xdx_904_eus-gaap--CashUninsuredAmount_iI_pp0p0_c20220930__us-gaap--CashAndCashEquivalentsAxis__custom--ForeignBankMember_zBA2JSvV8s76" title="Cash, Uninsured Amount">467,000</span> in a foreign bank) and $<span id="xdx_90F_eus-gaap--CashUninsuredAmount_iI_pp0p0_c20210930_zCulp02aG3xl" title="Cash, Uninsured Amount">805,000</span> (which includes $<span id="xdx_909_eus-gaap--CashUninsuredAmount_iI_pp0p0_c20210930__us-gaap--CashAndCashEquivalentsAxis__custom--ForeignBankMember_zCDEXAqADOz6" title="Cash, Uninsured Amount">436,000</span> in a foreign bank), respectively, held in excess of federally insured limits. Historically, we have not experienced any losses due to such cash concentrations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> 2037000 467000 805000 436000 <p id="xdx_846_eus-gaap--ReceivablesPolicyTextBlock_zgIN69Ij40Yi" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_86F_z1nVeEMPayH2">Accounts Receivable</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Accounts receivable consist of unsecured trade accounts with customers in amounts that have been invoiced ($<span id="xdx_90C_eus-gaap--AccountsReceivableNet_iI_c20220930_zzUpbwG1klr4" title="Accounts receivable">7,861,000</span> and $<span id="xdx_90A_eus-gaap--AccountsReceivableNet_iI_c20210930_z7wFq9rGAbVj" title="Accounts receivable">8,864,000</span> at September 30, 2022 and 2021, respectively) and contract assets as described further below under the heading “Revenue Recognition.” The Company maintains an allowance for doubtful accounts, which is recorded as a reduction to accounts receivable on the consolidated balance sheets. Collectability of accounts receivable is estimated by evaluating the number of days accounts are outstanding, customer payment history, recent payment trends and perceived creditworthiness, adjusted as necessary based on specific customer situations. At September 30, 2022 and 2021, the Company had allowances for doubtful accounts of $<span id="xdx_903_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zknhn6irDJje" title="Allowances for doubtful accounts">0</span> and $<span id="xdx_907_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zuXGTRPYqtAl" title="Allowances for doubtful accounts">90,000</span>, respectively, for the OEM distribution segment, $<span id="xdx_908_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailSegmentMember_zpiJnNlOmKl4" title="Allowances for doubtful accounts">20,000</span> and $<span id="xdx_903_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailSegmentMember_zBCBaeBkORIc" title="Allowances for doubtful accounts">0</span>, respectively, for the retail segment and $<span id="xdx_906_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zXaeZeZ8iRp1" title="Allowances for doubtful accounts">852,000</span> and $<span id="xdx_902_eus-gaap--AllowanceForDoubtfulAccountsReceivable_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Allowances for doubtful accounts">706,000</span>, respectively, for the design segment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company has agreements with various retailers which contain different terms for trade discounts, promotional and other sales allowances. At September 30, 2022, 2021 and 2020, the Company recorded accounts receivable allowances of $<span id="xdx_90B_eus-gaap--AllowanceForDoubtfulOtherReceivablesCurrent_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" title="Allowances for the provisions">55,000</span>, $<span id="xdx_90A_eus-gaap--AllowanceForDoubtfulOtherReceivablesCurrent_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zmYFIgDgJQci" title="Allowances for the provisions">0</span> and $<span id="xdx_909_eus-gaap--AllowanceForDoubtfulOtherReceivablesCurrent_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" title="Allowances for the provisions">0</span>, respectively, for the retail distribution segment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In Fiscal 2019, the Company recorded bad debt expense of $<span id="xdx_902_eus-gaap--ProvisionForDoubtfulAccounts_c20181001__20190930_zwJnQNNeAeT4" title="Bad debt expense">1,626,000</span> to fully reserve accounts receivable deemed uncollectible from a customer. In Fiscal 2020, the Company converted the amount outstanding from this customer into a non-negotiable secured promissory note with interest that accrues at a rate of 8% per annum and reclassified the related allowance for doubtful account<span style="background-color: white">s to an allowance on the note receivable. The Company received $<span id="xdx_903_ecustom--ProceedsFromNoteReceivable_c20201001__20210930_zsne5ZTgGnG6" title="Proceeds from note receivable">101,000</span> from this customer in Fiscal 2021, of which $<span id="xdx_901_eus-gaap--InterestIncomeDebtSecuritiesOperating_c20201001__20210930_zzfPigd2ba51" title="Interest income">89,000</span> was applied to past due interest and penalties and recorded as interest income, and $<span id="xdx_904_ecustom--BadDebtExpensesrecovery_c20201001__20210930_zLFXLOxNm1jk" title="Bad debt expense recovery">12,000</span> was applied to principal and recorded as a recovery of bad debt expense as a reduction of general and administrative expense. No payments were received from this customer in Fiscal 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> 7861000 8864000 0 90000 20000 0 852000 706000 55000 0 0 1626000 101000 89000 12000 <p id="xdx_840_eus-gaap--InventoryPolicyTextBlock_zX2M0jX8iBOg" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_861_zVbhQmf0AsQb">Inventories</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Inventories consist primarily of finished goods and are stated at the lower of cost (determined by the first-in, first-out method) or net realizable value. Based on management’s estimates, an allowance is made to reduce excess, obsolete, or otherwise unsellable inventories to net realizable value. The allowance is established through charges to cost of sales in the Company’s consolidated statements of operations. In determining the adequacy of the allowance, management’s estimates are based upon several factors, including analyses of inventory levels, historical loss trends, sales history and projections of future sales demand. The Company’s estimates of the allowance may change from time to time based on management’s assessments, and such changes could be material. At September 30, 2022 and 2021, the allowance for slow-moving inventory, which relates entirely to our retail segment, was $<span id="xdx_90E_eus-gaap--InventoryAdjustments_iI_pp0p0_c20220930_zpOAiSISWa6c" title="Inventory reserve">535,000</span> and $<span id="xdx_904_eus-gaap--InventoryAdjustments_iI_pp0p0_c20210930_zsQ8frKNtoOl" title="Inventory reserve">50,000</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> 535000 50000 <p id="xdx_848_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_z7athsVJ02Te" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_86D_zGv2jeFYEEAj">Property and Equipment</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Property and equipment consist of computer hardware and software, furniture, fixtures and equipment and are recorded at cost. Expenditures for major additions and improvements are capitalized, and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method. The estimated useful lives for all property and equipment ranges from three to five years.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b/></p> <p id="xdx_84A_eus-gaap--LesseeLeasesPolicyTextBlock_zQguE00N8Lof" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_869_zf7hYVyGTmud">Leases</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Lease assets and liabilities are recognized at lease commencement date based on the present value of lease payments over the lease term, using the Company’s incremental borrowing rate commensurate with the lease term, since the Company’s lessors do not provide an implicit rate, nor is one readily available. The Company has certain leases that may include an option to renew and when it is reasonably probable to exercise such option, the Company will include the renewal option terms in determining the lease asset and lease liability. Lease assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Operating lease assets are shown as right of use assets and financing lease assets are a component of property and equipment on the consolidated balance sheets. The current and long-term portions of operating and financing lease liabilities are shown separately as such on the consolidated balance sheets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_84C_eus-gaap--IncomeTaxPolicyTextBlock_zodM36eL4j16" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_864_zl5JU0X1s5W8">Income Taxes</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company recognizes future tax benefits and liabilities measured at enacted rates attributable to temporary differences between financial statement and income tax bases of assets and liabilities and to net tax operating loss carryforwards to the extent that realization of these benefits is more likely than not. At September 30, 2022, there was no change to our assessment that a full valuation allowance was required against all net deferred tax assets as it is not probable that such deferred tax assets will be realized. Accordingly, any deferred tax provision or benefit was offset by an equal and opposite change to the valuation allowance. Our income tax provision or benefit is generally not significant due to the existence of significant net operating loss carryforwards. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p id="xdx_843_eus-gaap--RevenueRecognitionPolicyTextBlock_zgoj3tNRIrme" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_86B_z7B8l0ZKP6Oh">Revenue Recognition</span> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>OEM Distribution Segment</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The OEM distribution segment recognizes revenue when: (i) finished goods are shipped to its customers (in general, these conditions occur at either point of shipment or point of destination, depending on the terms of sale and transfer of control); (ii) there are no other deliverables or performance obligations; and (iii) there are no further obligations to the customer after the title of the goods has transferred. If the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability, which is classified as a component of deferred income in the accompanying consolidated balance sheets. The OEM distribution segment had <span id="xdx_90E_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zSCjmpvopYUj" title="Contract liabilities"><span id="xdx_900_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zqJsuSoxsev4" title="Contract liabilities"><span id="xdx_90A_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_do_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zRL3bc2NEaT9" title="Contract liabilities">no</span></span></span> contract liabilities at September 30, 2022, 2021 or 2020.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Retail Distribution Segment</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The retail distribution segment sells products primarily through online websites operated by authorized third-party retailers. Revenue is recognized when control (as defined in ASC 606, “Revenue from Contracts with Customers”) of the related goods is transferred to the retailer, which generally occurs upon shipment to the end customer. Other than product delivery, the retail distribution segment does not typically have other deliverables or performance obligations associated with its products. Revenue is measured as the amount of consideration expected to be received in exchange for the products provided, net of allowances taken by retailers for product returns and any taxes collected from customers that will be remitted to governmental authorities. When the Company receives consideration before achieving the criteria previously mentioned, it records a contract liability, which is classified as a component of deferred income in the accompanying consolidated balance sheets. The retail distribution segment had contract liabilities of $<span id="xdx_907_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zxMXjM24fS3f" title="Contract liabilities">0</span>, $<span id="xdx_908_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zRpxu2Zs4pTf" title="Contract liabilities">0</span> and $<span id="xdx_900_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zkLJib043Tl4" title="Contract liabilities">75,000</span> at September 30, 2022, 2021 and 2020, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Design Segment</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company applies the “cost to cost” and “right to invoice” methods of revenue recognition to the contracts with customers in the design segment. The design segment typically engages in two types of contracts: (i) time and material and (ii) fixed price. The Company recognizes revenue over time on its time and material contracts utilizing a “right to invoice” method. Revenues from fixed price contracts that require performance of services that are not related to the production of tangible assets are recognized by using cost inputs to measure progress toward the completion of its performance obligations, or the “cost to cost” method. Revenues from fixed price contracts that contain specific deliverables are recognized when the performance obligation has been satisfied or the transfer of goods to the customer has been completed and accepted.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Recognized revenues that will not be billed until a later date, or contract assets, are recorded as an asset and classified as a component of accounts receivable in the accompanying consolidated balance sheets. The design segment had contract assets of $<span id="xdx_90D_eus-gaap--ContractWithCustomerAssetNet_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract assets">609,000</span>, $<span id="xdx_90C_eus-gaap--ContractWithCustomerAssetNet_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract assets">693,000</span>, $<span id="xdx_907_eus-gaap--ContractWithCustomerAssetNet_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zy8tbxktBRvb" title="Contract assets">649,000</span> at September 30, 2022, 2021 and 2020, respectively. Contracts where collections to date have exceeded recognized revenues, or contract liabilities, are recorded as a liability and classified as a component of deferred income in the accompanying consolidated balance sheets. The design segment had contract liabilities at of $<span id="xdx_90A_eus-gaap--ContractWithCustomerLiability_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract liabilities">439,000</span>, $<span id="xdx_90B_eus-gaap--ContractWithCustomerLiability_c20210930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" title="Contract liabilities">188,000</span>, $<span id="xdx_90B_eus-gaap--ContractWithCustomerLiability_iI_pp0p0_c20200930__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zxuGfKU9fAe9" title="Contract liabilities">410,000</span> at September 30, 2022, 2021 and 2020, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> 0 0 0 0 0 75000 609000 693000 649000 439000 188000 410000 <p id="xdx_843_ecustom--ShippingAndHandlingCostsPolicyTextBlock_zDnfiuta7eVc" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_86A_zRv0oDze2P3e">Shipping and Handling Fees</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company includes shipping and handling fees billed to customers in net revenues and the related transportation costs in cost of sales.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p id="xdx_844_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zWRAwCNVVM1h" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_86B_zJAxu9vMlPk5">Foreign Currency Transactions</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company’s functional currency is the U.S. dollar. Foreign currency transactions may generate receivables or payables that are fixed in terms of the amount of foreign currency that will be received or paid. Fluctuations in exchange rates between such foreign currency and the functional currency increase or decrease the expected amount of functional currency cash flows upon settlement of the transaction. These increases or decreases in expected functional currency cash flows are foreign currency transaction gains or losses that are included in other income or expense in the accompanying consolidated statements of operations. The approximate net losses from foreign currency transactions were $<span id="xdx_90A_eus-gaap--ForeignCurrencyTransactionGainLossRealized_c20211001__20220930_pp0p0" title="Loss from foreign currency transactions">13,000</span> and $<span id="xdx_904_eus-gaap--ForeignCurrencyTransactionGainLossRealized_c20201001__20210930_pp0p0" title="Loss from foreign currency transactions">5,000</span> for Fiscal 2022 and 2021, respectively. Such foreign currency transaction losses were primarily the result of euro denominated revenues from certain customers.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> 13000 5000 <p id="xdx_843_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zw2TUthMzzmc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_862_zRZdo5oFGl89">Fair Value Measurements</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">We perform fair value measurements in accordance with the guidance provided by ASC 820, “Fair Value Measurement.” ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at their fair values, we consider the principal or most advantageous market in which we would transact and consider assumptions that market participants would use when pricing the assets or liabilities, such as inherent risk, transfer restrictions, and risk of nonperformance.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. An asset's or liability's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 establishes three levels of inputs that may be used to measure fair value:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1: quoted prices in active markets for identical assets or liabilities;</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2: inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; or</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; text-align: justify"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3: unobservable inputs that are supported by little or no market activity and that are significant to the fair values of the assets or liabilities.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">  </p> <p id="xdx_846_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zNVx0Wwm2505" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_861_zzkPAgmJhPE9">Share-Based Compensation Expense</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company estimates the fair value of employee and non-employee director share-based compensation on the date of grant using the Black-Scholes option pricing model, which includes variables such as the expected volatility of the Company’s share price, the exercise behavior of its grantees, interest rates, and dividend yields. These variables are projected based on the Company’s historical data, experience, and other factors. The fair value of employee and non-employee director share-based compensation is recognized in the consolidated statements of operations over the related service or vesting period of each grant. In the case of awards with multiple vesting periods, the Company has elected to use the graded vesting attribution method, which recognizes compensation cost on a straight-line basis over each separately vesting portion of the award as if the award was, in substance, multiple awards (see Note 8).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_847_eus-gaap--BusinessCombinationsPolicy_zRM28NMldBHe" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_86E_zasrlPvoT5zc">Business Combinations</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company allocates the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values. The excess of the purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. When determining the fair values of assets acquired and liabilities assumed, the Company makes significant estimates and assumptions, especially with respect to intangible assets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Critical estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from customer relationships and developed technology, discount rates and terminal values. Our estimates of fair value are based upon assumptions believed to be reasonable, but actual results may differ from estimates. Other estimates associated with the accounting for acquisitions may change as additional information becomes available regarding the assets acquired and liabilities assumed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">  </p> <p id="xdx_848_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zwgu66evF3vl" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_86C_zxxIrShwgOtf">Recent Accounting Pronouncements</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In November 2019, the FASB issued ASU 2019-11, “Codification Improvements to Topic 326, Financial Instruments – Credit Losses.” ASU 2019-11 is an accounting pronouncement that provides clarity to and amends earlier guidance on this topic and would be effective concurrently with the adoption of such earlier guidance. This pronouncement is effective for the Company for fiscal years beginning after December 15, 2022 and interim periods within those fiscal years. The Company is currently evaluating the effects of this pronouncement on its consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In December 2019, the FASB issued ASU 2019-12 “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” This guidance removes certain exceptions to the general principles in Topic 740 and provides consistent application of U.S. GAAP by clarifying and amending existing guidance. The effective date of the new guidance for public companies is for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. Early adoption is permitted. The Company adopted this guidance in the first quarter of fiscal 2022 with no material impact to its consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_806_eus-gaap--GoodwillAndIntangibleAssetsDisclosureTextBlock_zDycmrk5gYl7" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 3         <span id="xdx_82E_zQF7NNgEWF8e">INTANGIBLE ASSETS AND GOODWILL</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span style="text-decoration: underline">Intangible Assets</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company’s intangible assets consist of the following: </p> <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zn2HpMk2pWYd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Intangible Assets)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8B0_zlGA4ywrF4wb" style="display: none">Schedule of intangible assets</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trademarks</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Customer Relationships</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total Intangible Assets</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trademarks</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Customer Relationships</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total Intangible Assets</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 28%; text-align: left">Gross carrying amount</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_c20220930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">585,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_c20220930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">1,390,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_c20220930_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">1,975,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">585,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">1,390,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">1,975,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20220930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(164,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20220930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(705,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20220930_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(869,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(125,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(531,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(656,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Net carrying amount</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsNet_c20220930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">421,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsNet_c20220930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">685,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_c20220930_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">1,106,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">460,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">859,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">1,319,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_ztai1n3thgo5" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company’s intangible assets were acquired as a result of the acquisitions of Kablooe and IPS in Fiscal 2020 and Fiscal 2018, respectively, and relate to the design segment of our business. Intangible assets are amortized over their expected useful lives of <span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dtY_c20211001__20220930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zj2EvYcl40B8" title="Useful lives">15</span> years for the trademarks and <span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dtY_c20211001__20220930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zAGQYq31PlW7" title="Useful lives">8</span> years for the customer relationships. During Fiscal 2022 and Fiscal 2021, the Company recorded amortization expense related to intangible assets of $<span id="xdx_90F_eus-gaap--AmortizationOfIntangibleAssets_c20211001__20220930_pp0p0" title="Amortization of Intangible Assets"><span id="xdx_909_eus-gaap--AmortizationOfIntangibleAssets_c20201001__20210930_pp0p0" title="Amortization of Intangible Assets">213,000</span></span>, which is included in general and administrative expenses in the Company’s consolidated statements of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">At September 30, 2022, estimated amortization expense for the Company’s intangible assets for each of the next five years and thereafter is as follows:  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_z4l8oIS1m3D6" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_z5kKOaHmfIe5" style="display: none">Estimated amortization expense</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20220930" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzFIK_zZBnM8x59tLa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 75%">Fiscal 2023</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 22%; text-align: right">213,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzFIK_zbAd3Bw5Cs92" style="vertical-align: bottom; background-color: White"> <td>Fiscal 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzFIK_z6KIlzf6xP67" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Fiscal 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzFIK_z21aMtFIq1n5" style="vertical-align: bottom; background-color: White"> <td>Fiscal 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_maFLIANzFIK_zCB5KwI0Dzn2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Fiscal 2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzFIK_z7MdpzzuS698" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">265,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzFIK_zNTGoS2e8qh2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,106,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A9_zGvXQOPIPTg2" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span style="text-decoration: underline">Goodwill</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Goodwill represents the future economic benefits of assets acquired in a business combination that are not individually identified or separately recognized. The Company’s goodwill resulted from the acquisitions of Kablooe and IPS in Fiscal 2020 and Fiscal 2018, respectively. The goodwill associated with the IPS acquisition is not deductible for tax purposes, but the goodwill associated with the Kablooe acquisition is deductible for tax purposes. All of the Company’s goodwill is held under the design segment of our business.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">  </p> <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zn2HpMk2pWYd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Intangible Assets)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8B0_zlGA4ywrF4wb" style="display: none">Schedule of intangible assets</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trademarks</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Customer Relationships</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total Intangible Assets</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trademarks</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Customer Relationships</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total Intangible Assets</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 28%; text-align: left">Gross carrying amount</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_c20220930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">585,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_c20220930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">1,390,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_c20220930_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">1,975,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">585,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">1,390,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210930_pp0p0" style="width: 9%; text-align: right" title="Gross Carrying Amount">1,975,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20220930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(164,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20220930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(705,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20220930_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(869,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(125,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(531,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_c20210930_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Amortization">(656,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Net carrying amount</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsNet_c20220930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">421,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsNet_c20220930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">685,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_c20220930_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">1,106,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">460,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">859,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210930_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">1,319,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 585000 1390000 1975000 585000 1390000 1975000 -164000 -705000 -869000 -125000 -531000 -656000 421000 685000 1106000 460000 859000 1319000 P15Y P8Y 213000 213000 <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_z4l8oIS1m3D6" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - INTANGIBLE ASSETS AND GOODWILL (Details - Estimated amortization expense)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BB_z5kKOaHmfIe5" style="display: none">Estimated amortization expense</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20220930" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzFIK_zZBnM8x59tLa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 75%">Fiscal 2023</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 22%; text-align: right">213,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzFIK_zbAd3Bw5Cs92" style="vertical-align: bottom; background-color: White"> <td>Fiscal 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzFIK_z6KIlzf6xP67" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Fiscal 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzFIK_z21aMtFIq1n5" style="vertical-align: bottom; background-color: White"> <td>Fiscal 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_maFLIANzFIK_zCB5KwI0Dzn2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Fiscal 2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzFIK_z7MdpzzuS698" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">265,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzFIK_zNTGoS2e8qh2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,106,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 213000 213000 213000 121000 81000 265000 1106000 <p id="xdx_80D_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zasM0Ac1IVR5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 4         <span id="xdx_826_zuoaPHuxHvXf">PROPERTY AND EQUIPMENT</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">Property and equipment and related accumulated depreciation and amortization are summarized in the table below:  </p> <table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--PropertyPlantAndEquipmentTextBlock_zgkWPLjMg934" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8BB_zv8XcbVQ65gf"><span id="xdx_8B1_zIR2UKgtMbHa" style="display: none">Schedule of property and equipment</span></span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 64%; text-align: left">Computer hardware and software</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_pp0p0" style="width: 15%; text-align: right" title="Property, Plant and Equipment, Gross">473,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_pp0p0" style="width: 15%; text-align: right" title="Property, Plant and Equipment, Gross">483,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and fixtures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_pp0p0" style="text-align: right" title="Property, Plant and Equipment, Gross">67,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_pp0p0" style="text-align: right" title="Property, Plant and Equipment, Gross">159,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Property, Plant and Equipment, Gross">74,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Property, Plant and Equipment, Gross">52,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Property and equipment, cost</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_c20220930_pp0p0" style="text-align: right" title="Property, Plant and Equipment, Gross">614,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_c20210930_pp0p0" style="text-align: right" title="Property, Plant and Equipment, Gross">694,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less accumulated depreciation and amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20220930_zXUp0tgMkPK9" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment">(373,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20210930_zsjNCmirj6Ka" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment">(526,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_dxL_c20220930_zj1l1oLLI4w5" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, Plant and Equipment, Net::XDX::241146"><span style="-sec-ix-hidden: xdx2ixbrl0647">241,000</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_dxL_c20210930_zA25ATYIR2k6" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, Plant and Equipment, Net::XDX::167997"><span style="-sec-ix-hidden: xdx2ixbrl0649">168,000</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">Depreciation expense was $<span id="xdx_90E_eus-gaap--Depreciation_pp0p0_c20211001__20220930_zjCeUhIJQPz4" title="Depreciation and amortization expense">96,000</span> and $<span id="xdx_906_eus-gaap--Depreciation_pp0p0_c20201001__20210930_z7khGaB9y6V5" title="Depreciation and amortization expense">115,000</span> for Fiscal 2022 and Fiscal 2021, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in"> </p> <table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--PropertyPlantAndEquipmentTextBlock_zgkWPLjMg934" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8BB_zv8XcbVQ65gf"><span id="xdx_8B1_zIR2UKgtMbHa" style="display: none">Schedule of property and equipment</span></span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 64%; text-align: left">Computer hardware and software</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_pp0p0" style="width: 15%; text-align: right" title="Property, Plant and Equipment, Gross">473,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_pp0p0" style="width: 15%; text-align: right" title="Property, Plant and Equipment, Gross">483,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and fixtures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_pp0p0" style="text-align: right" title="Property, Plant and Equipment, Gross">67,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_pp0p0" style="text-align: right" title="Property, Plant and Equipment, Gross">159,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_c20220930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Property, Plant and Equipment, Gross">74,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_c20210930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Property, Plant and Equipment, Gross">52,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Property and equipment, cost</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_c20220930_pp0p0" style="text-align: right" title="Property, Plant and Equipment, Gross">614,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_c20210930_pp0p0" style="text-align: right" title="Property, Plant and Equipment, Gross">694,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Less accumulated depreciation and amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20220930_zXUp0tgMkPK9" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment">(373,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20210930_zsjNCmirj6Ka" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment">(526,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_dxL_c20220930_zj1l1oLLI4w5" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, Plant and Equipment, Net::XDX::241146"><span style="-sec-ix-hidden: xdx2ixbrl0647">241,000</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_dxL_c20210930_zA25ATYIR2k6" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, Plant and Equipment, Net::XDX::167997"><span style="-sec-ix-hidden: xdx2ixbrl0649">168,000</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 473000 483000 67000 159000 74000 52000 614000 694000 373000 526000 96000 115000 <p id="xdx_809_eus-gaap--FairValueDisclosuresTextBlock_znPoVlAlBox1" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 5         <span id="xdx_82C_zk85giYYHQK2">FAIR VALUE MEASUREMENTS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The earnout consideration of $<span id="xdx_905_eus-gaap--DeferredCompensationLiabilityCurrentAndNoncurrent_c20210930_pp0p0"><span id="xdx_901_eus-gaap--DeferredCompensationLiabilityCurrentAndNoncurrent_iI_pp0p0_c20220930_zhysG9BezBP1">70,000</span></span> at September 30, 2022 and 2021 represents the fair value of the contingent earnout consideration related to the acquisition of Kablooe, which provides annual contingent earnout payments based on results of operations through August 2025. The current and non-current portions of this liability are shown in the corresponding categories on the consolidated balance sheets in each period presented. The fair value of the earnout liability is measured on a recurring basis at each reporting date using a Black-Scholes valuation model with the following inputs and assumptions, which are categorized within level three of the fair value hierarchy: </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zBpCgjXhf525" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Assumptions)"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"><span id="xdx_8B9_zUceZ8uQ27ol" style="display: none">Fair value assumptions</span></td> <td style="white-space: nowrap; text-align: center"> </td> <td style="white-space: nowrap; text-align: center"> </td> <td style="white-space: nowrap; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="white-space: nowrap"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>September 30,</b></span></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="white-space: nowrap; width: 54%"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 22%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></td> <td style="white-space: nowrap; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 22%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2021</b></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Volatility</span></td> <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20211001__20220930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember" title="Fair value assumptions">40%</span></span></td> <td style="white-space: nowrap; text-align: center"> </td> <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember" title="Fair value assumptions">40%</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk-free interest rate</span></td> <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20211001__20220930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember" title="Fair value assumptions">4.1%</span></span></td> <td style="white-space: nowrap; text-align: center"> </td> <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember" title="Fair value assumptions">0.3%</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected term in years</span></td> <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20211001__20220930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember" title="Fair value assumptions">0.4 - 2.4</span></span></td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember" title="Fair value assumptions">0.5 - 3.4</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividend yield</span></td> <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_d0_c20211001__20220930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zCAmSwNFvOg3" title="Fair value assumptions"><span style="-sec-ix-hidden: xdx2ixbrl0673">-</span></span></span></td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_d0_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zAzHxvvfzHm6" title="Fair value assumptions"><span style="-sec-ix-hidden: xdx2ixbrl0675">-</span></span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In Fiscal 2022, there were <span id="xdx_903_ecustom--EarnoutLiability_iI_pp0p0_do_c20220930__us-gaap--TransactionTypeAxis__custom--KablooeMember_zMGDg1U3ALL1" title="Earnout liability">no</span> changes to the total fair value of this earnout liability. In Fiscal 2021, the Company reduced this liability from $<span id="xdx_903_eus-gaap--DeferredCompensationLiabilityCurrentAndNoncurrent_iI_pp0p0_c20200930_zN5pvvX4M9fa">90,000</span> to $<span id="xdx_90E_eus-gaap--DeferredCompensationLiabilityCurrentAndNoncurrent_iI_pp0p0_c20210930_zdVaBudj2Sk2">70,000</span> based on changes in the expected likelihood of Kablooe reaching the specified earnings targets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"><span style="background-color: white"> </span> </p> 70000 70000 <table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zBpCgjXhf525" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Assumptions)"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"><span id="xdx_8B9_zUceZ8uQ27ol" style="display: none">Fair value assumptions</span></td> <td style="white-space: nowrap; text-align: center"> </td> <td style="white-space: nowrap; text-align: center"> </td> <td style="white-space: nowrap; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="white-space: nowrap"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>September 30,</b></span></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="white-space: nowrap; width: 54%"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 22%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></td> <td style="white-space: nowrap; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 22%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2021</b></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Volatility</span></td> <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20211001__20220930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember" title="Fair value assumptions">40%</span></span></td> <td style="white-space: nowrap; text-align: center"> </td> <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember" title="Fair value assumptions">40%</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk-free interest rate</span></td> <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20211001__20220930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember" title="Fair value assumptions">4.1%</span></span></td> <td style="white-space: nowrap; text-align: center"> </td> <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember" title="Fair value assumptions">0.3%</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected term in years</span></td> <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20211001__20220930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember" title="Fair value assumptions">0.4 - 2.4</span></span></td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember" title="Fair value assumptions">0.5 - 3.4</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividend yield</span></td> <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_d0_c20211001__20220930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zCAmSwNFvOg3" title="Fair value assumptions"><span style="-sec-ix-hidden: xdx2ixbrl0673">-</span></span></span></td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_d0_c20201001__20210930__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zAzHxvvfzHm6" title="Fair value assumptions"><span style="-sec-ix-hidden: xdx2ixbrl0675">-</span></span></span></td></tr> </table> 40% 40% 4.1% 0.3% 0.4 - 2.4 0.5 - 3.4 0 90000 70000 <p id="xdx_803_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_zF973w8YeTU7" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 6</b>        <b><span id="xdx_82E_zVTxrP9sJg4d">ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">Accrued expenses and other current liabilities at September 30, 2022 and 2021 are as follows: </p> <table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zFYJkAfMYvqe" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8BD_zBGRcN4PPOI" style="display: none">Schedule of accrued expenses and other accrued liabilities</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20220930_zic5jTcAoow4" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20210930" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--AccruedSalesCommissionCurrent_iI_maAPAALz8qU_zD52AenWRiN5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 64%; text-align: left">Accrued commissions/bonuses</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">722,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">127,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CompensatedAbsencesLiability_iI_pp0p0_maAPAALz8qU_zmrGNqNi7QQg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Paid time off</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">228,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">241,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccountsPayableOtherCurrent_iI_pp0p0_maAPAALz8qU_zksmO4R4lLBi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">201,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">161,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_pp0p0_mtAPAALz8qU_zKzMiGlu7ns3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,151,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">529,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in"/> <table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zFYJkAfMYvqe" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8BD_zBGRcN4PPOI" style="display: none">Schedule of accrued expenses and other accrued liabilities</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_498_20220930_zic5jTcAoow4" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_492_20210930" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--AccruedSalesCommissionCurrent_iI_maAPAALz8qU_zD52AenWRiN5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 64%; text-align: left">Accrued commissions/bonuses</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">722,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">127,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CompensatedAbsencesLiability_iI_pp0p0_maAPAALz8qU_zmrGNqNi7QQg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Paid time off</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">228,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">241,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccountsPayableOtherCurrent_iI_pp0p0_maAPAALz8qU_zksmO4R4lLBi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">201,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">161,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_pp0p0_mtAPAALz8qU_zKzMiGlu7ns3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,151,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">529,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 722000 127000 228000 241000 201000 161000 1151000 529000 <p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_z5UebN7q1inj" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 7</b>        <b><span id="xdx_821_zD9RpZcr8f09">SHAREHOLDERS’ EQUITY</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>“Blank Check” Preferred Stock</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company is authorized to issue up to <span id="xdx_901_eus-gaap--PreferredStockSharesAuthorized_c20220930__us-gaap--StatementClassOfStockAxis__custom--BlankCheckPrefStockMember_pdd" title="Shares authorized for issuance">4,000,000</span> shares of “blank check” preferred stock. The Board has the authority and discretion, without shareholder approval, to issue preferred stock in one or more series for any consideration it deems appropriate, and to fix the relative rights and preferences thereof including their redemption, dividend and conversion rights. Of these shares, <span id="xdx_90E_eus-gaap--PreferredStockSharesAuthorized_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_pdd" title="Shares authorized for issuance">100,000</span> shares have been authorized as the Series A Participating Preferred Stock. There were no shares of preferred stock issued or outstanding at September 30, 2022 or 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Warrants</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">At September 30, 2022, the Company had <span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightOutstanding_c20220930_pdd" title="Warrants outstanding"><span id="xdx_908_ecustom--WarrantsExercisable_c20220930_pdd" title="Warrants exercisable">151,000</span></span> warrants outstanding and exercisable. The warrants have exercise prices ranging from $<span id="xdx_905_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220930__srt--RangeAxis__srt--MinimumMember_zzf5Bq6l6oxf" title="Warrants exercise prices">1.75</span> to $<span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220930__srt--RangeAxis__srt--MaximumMember_zZmmD5cdAgAg" title="Warrants exercise prices">1.84</span> per share and have a weighted average exercise price of $<span id="xdx_900_ecustom--WeightedAverageExercisePrice_c20211001__20220930_z1WRwFUHBawh" title="Weighted average exercise price">1.80</span> per share. At September 30, 2022, <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20220930__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_zbwqmVmPui6g" title="Warrants outstanding">76,000</span> of these warrants have a remaining life of <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20211001__20220930__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_zLz1xpqt4Itd" title="Warrants remaining life">0.9</span> years and <span id="xdx_909_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20220930__us-gaap--DerivativeInstrumentRiskAxis__custom--Warrants2Member_znqupYse67La" title="Warrants outstanding">75,000</span> warrants have an expiration date <span id="xdx_90A_ecustom--WarrantExpirationTerms_c20211001__20220930__us-gaap--DerivativeInstrumentRiskAxis__custom--Warrants2Member" title="Warrant expiration terms">90 days after a registration statement registering common stock (other than pursuant to an employee benefit plan) is declared effective</span> by the Securities and Exchange Commission.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Other Activity</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In Fiscal 2021, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20201001__20210930__us-gaap--TransactionTypeAxis__custom--ExerciseOfStockOptionsMember_ztZpPml7diel">177,000</span> shares of its common stock pursuant to the exercise of stock options (see Note 8).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> 4000000 100000 151000 151000 1.75 1.84 1.80 76000 P0Y10M24D 75000 90 days after a registration statement registering common stock (other than pursuant to an employee benefit plan) is declared effective 177000 <p id="xdx_80D_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zvkaR3Ky5DKi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 8         <span id="xdx_82A_zBTzmTtuGqCk">SHARE-BASED COMPENSATION</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>2021 Equity Incentive Plan</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In February 2021, shareholders of the Company approved the 2021 Equity Incentive Plan (the “2021 Plan”), which is administered by the Compensation Committee of the Board of Directors and authorizes <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_c20220930__us-gaap--PlanNameAxis__custom--N2021EquityIncentivePlanMember_pdd" title="Shares authorized for issuance">1,291,000</span> shares of common stock for grants of various types of equity awards to officers, directors, employees and consultants. Upon approval of the 2021 Plan, no additional awards were granted under the 2011 Long Term Incentive Plan (the “2011 Plan”), which expired according to its terms in March 2021. Shares authorized under the 2021 Plan include 1,000,000 new shares and 291,000 shares that remained available under the 2011 Plan. Awards which are forfeited or expire are eligible for regrant under the 2021 Plan. The exercise prices of stock options granted may not be less than the fair market value of the common stock as quoted on the Nasdaq stock market on the grant date and the expiration date of option awards may not exceed 10 years. At September 30, 2022, there were <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_c20220930__us-gaap--PlanNameAxis__custom--N2021EquityIncentivePlanMember_pdd" title="Shares available for grant">1,014,000</span> shares of common stock available for grants under the 2021 Plan.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>2011 Long Term Incentive Plan</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In March 2011, shareholders of the Company approved the 2011 Plan, which originally authorized 850,000 shares of common stock for grants of various types of equity awards to officers, directors, employees, consultants, and independent contractors. In February 2018, the shareholders of the Company approved an amendment to the 2011 Plan to increase the aggregate number of shares of the Company's common stock authorized for issuance under the 2011 Plan by 1,000,000 shares of common stock, from 850,000 shares of common stock to <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_c20220930__us-gaap--PlanNameAxis__custom--Plan2011Member_pdd" title="Shares authorized for issuance">1,850,000</span> shares of common stock. Upon approval of the 2021 Plan, no additional awards were granted under the 2011 Plan, which expired according to its terms in March 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Stock Options</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The fair value of option awards is estimated on the date of grant using the Black-Scholes option pricing model that uses the assumptions in the following table. The expected term represents the period over which the stock option awards are expected to be outstanding. The Company utilizes the simplified method to develop an estimate of the expected term of “plain vanilla” option grants. The expected volatility used is based on the historical price of the Company’s stock over the most recent period commensurate with the expected term of the award. The risk-free interest rate used is based on the implied yield of U.S. Treasury zero-coupon issues with a remaining term equivalent to the award’s expected term. The Company historically has not paid any dividends on its common stock and had no intention to do so on the date the share-based awards were granted. The Company accounts for forfeitures in the period they occur.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In applying the Black-Scholes option pricing model to options granted, the Company used the following assumptions:  </p> <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_z6TpI6dUwVf8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto" summary="xdx: Disclosure - SHARE-BASED COMPENSATION (Details - Assumptions)"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"><span id="xdx_8B0_zl1vXwfQ7I3d" style="display: none">Assumptions used for options</span></td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; width: 54%; background-color: white; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 22%; background-color: white; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fiscal 2022</b></span></td> <td style="white-space: nowrap; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 22%; background-color: white; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fiscal 2021</b></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="white-space: nowrap; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected term (years)</span></td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedTermSimplifiedMethod_c20211001__20220930_zcZXxwfsLfj1" title="Expected term (years)">2.5 - 5.0</span> </span></td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedTermSimplifiedMethod_d0_c20201001__20210930_z2gEHiuqIwt7" title="Expected term (years)"><span style="-sec-ix-hidden: xdx2ixbrl0748">–</span></span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="white-space: nowrap; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected volatility</span></td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_dp_c20211001__20220930_zwiVCK3VzwR6" title="Expected volatility minimum">68.8</span>% - <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_dp_c20211001__20220930_zHmQI60cga6d" title="Expected volatility maximum">78.6</span>%</span></td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_dp0_c20201001__20210930_zfReCi01TIp6" title="Expected volatility">–</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="white-space: nowrap; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk free interest rate</span></td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_dp_c20211001__20220930_ztWtoFvc0tjc" title="Risk free interest rate minimum">0.4</span>% - <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_dp_c20211001__20220930_z2ePqUs9NI4a" title="Risk free interest rate maximum">3.1</span>%</span></td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp0_c20201001__20210930_zJ9wZUJWstia" title="Risk free interest rate">–</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="white-space: nowrap; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected dividends</span></td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp0_c20211001__20220930_zJJycWbbpoui" title="Expected dividends">–</span></span></td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp0_c20201001__20210930_zFWGa0b6pW5g" title="Expected dividends">–</span></span></td></tr> </table> <p id="xdx_8AD_zRWqzWJOXlqd" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company made no grants of stock options or other equity awards in Fiscal 2021. In Fiscal 2022, the Company made the following option grants:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Symbol">·</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Options to current and former non-employee directors to purchase an aggregate of <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__custom--DirectorsMember__us-gaap--VestingAxis__custom--FiveYearOptionsMember_zxHhbMRXEaqg" title="Options granted">297,000</span> shares of its common stock. The options were granted throughout Fiscal 2022, expire five to ten years from the date of grant, 145,000 vested immediately, 129,000 vest one year from the date of grant and 23,000 were forfeited prior to vesting. These options had an aggregate grant date fair value of $<span id="xdx_907_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedInPeriodFairValue_pp0p0_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__custom--DirectorsMember__us-gaap--VestingAxis__custom--FiveYearOptionsMember_zPvSSu2sh3A1" title="Options grant date fair value">245,000</span>, which is being recognized ratably over the vesting period. </span></td></tr> <tr style="vertical-align: top"> <td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Symbol">·</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Options to an employee to purchase <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__custom--EmployeeMember__us-gaap--VestingAxis__custom--FiveYearOptionsMember_zFF8KFPmHhzg" title="Options granted">27,000</span> shares of its common stock. These options were granted in January and July of 2022, vest ratably over two years, expire five years from the date of grant and had an aggregate grant date fair value of $<span id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantedInPeriodFairValue_pp0p0_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__srt--CounterpartyNameAxis__custom--EmployeeMember__us-gaap--VestingAxis__custom--FiveYearOptionsMember_zerrRI8xzzW7" title="Options grant date fair value">20,000</span>, which is being recognized ratably over the vesting period.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The options granted during Fiscal 2022 had a weighted average grant date fair value of $<span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zLtmAEI7JRs8" title="Weighted average grant date value per share">0.82</span> per share. The Company recognized compensation expense for stock option awards of $<span id="xdx_909_eus-gaap--ShareBasedCompensation_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pp0p0" title="Share based compensation expense">201,000</span> and $<span id="xdx_90B_eus-gaap--ShareBasedCompensation_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pp0p0" title="Share based compensation expense">69,000</span> during Fiscal 2022 and Fiscal 2021, respectively, which was recorded as a component of general and administrative expenses in its consolidated statements of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"><span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_do_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_znUn2pLIUj8d" title="Number of options exercised">No</span> options were exercised during Fiscal 2022. During Fiscal 2021, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20201001__20210930__us-gaap--TransactionTypeAxis__custom--ExerciseOfStockOptionsMember_z3wFXKugiJ63">177,000</span> shares of its common stock pursuant to the exercise of stock options for aggregate cash proceeds of $<span id="xdx_909_eus-gaap--ProceedsFromStockOptionsExercised_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pp0p0" title="Proceeds from options exercised">268,000</span>, which had an aggregate intrinsic value of $<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_c20201001__20210930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pp0p0" title="Intrinsic value of options exercised">306,000</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">At September 30, 2022, there was $<span id="xdx_901_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_c20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__us-gaap--VestingAxis__custom--NonVestedOptionsMember_pp0p0" title="Unrecognized compensation cost">48,000</span> of unrecognized compensation cost related to nonvested stock option awards that is expected to be recognized over a weighted average period of <span id="xdx_908_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__us-gaap--VestingAxis__custom--NonVestedOptionsMember_zqY7TaZCF4Rg" title="Unrecognized compensation cost weighted average vesting period">0.6</span> years.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The following table summarizes stock option activity during Fiscal 2022: </p> <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zDez9EsxfOrh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SHARE-BASED COMPENSATION (Details - Option activity)"> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt"><span id="xdx_8BC_zpjrXG3k4yJ4" style="display: none">Schedule of stock option activity</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Intrinsic</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Life (Yrs.)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 36%">Outstanding at September 30, 2021</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zOyZ6nmuaNwf" style="width: 13%; text-align: right" title="Shares, Outstanding at Beginning">928,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zjnnXGnFPXe5" style="width: 13%; text-align: right" title="Weighted average exercise price, Outstanding at Beginning">1.43</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Shares, Granted">324,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Weighted average exercise price, Granted">1.73</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_d0_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zEIRdDollmcb" style="text-align: right" title="Shares, Exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z13cavR92IC9" style="text-align: right" title="Weighted average exercise price, Exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUcbZRwzCnNk" style="text-align: right" title="Shares, Forfeited">(23,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zI0ED53wFvE5" style="text-align: right" title="Weighted average exercise price, Forfeited">1.90</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zhrVrw7OXna1" style="border-bottom: Black 1pt solid; text-align: right" title="Shares, Expired">(144,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zdV7Jo9wJig6" style="padding-bottom: 1pt; text-align: right" title="Weighted average exercise price, Expired">1.60</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding at September 30, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zu2AgW7uIQmi" style="border-bottom: Black 2.5pt double; text-align: right" title="Shares, Outstanding at Ending">1,085,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z9uBjHHwSXd3" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, Outstanding at Ending">1.48</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUEuhe6yu121" title="Weighted average remaining contractual term (Years), Outstanding">2.6</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_pp0p0_c20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zEnBS2z04zq6" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, Outstanding">26,920</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Exercisable at September 30, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zb29isl1SEG5" style="border-bottom: Black 2.5pt double; text-align: right" title="Shares, Exercisable">938,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zBBMGG5eRk48" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, Exercisable">1.45</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zF9FMX6oqSnh" title="Weighted average remaining contractual term (Years), Exercisable">2.3</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pp0p0_c20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z2g9IFJ6bmIf" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, Exercisable">26,920</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zTdHanLVuJO9" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Options outstanding at September 30, 2022 have an exercise price between $<span id="xdx_909_eus-gaap--StockOptionExercisePriceDecrease_c20211001__20220930__srt--RangeAxis__srt--MinimumMember_pdd" title="Option exercise price">1.13</span> and $<span id="xdx_90F_eus-gaap--StockOptionExercisePriceDecrease_c20211001__20220930__srt--RangeAxis__srt--MaximumMember_pdd" title="Option exercise price">2.39</span> per share.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/> 1291000 1014000 1850000 <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_z6TpI6dUwVf8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto" summary="xdx: Disclosure - SHARE-BASED COMPENSATION (Details - Assumptions)"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"><span id="xdx_8B0_zl1vXwfQ7I3d" style="display: none">Assumptions used for options</span></td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; width: 54%; background-color: white; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 22%; background-color: white; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fiscal 2022</b></span></td> <td style="white-space: nowrap; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 22%; background-color: white; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fiscal 2021</b></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="white-space: nowrap; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected term (years)</span></td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedTermSimplifiedMethod_c20211001__20220930_zcZXxwfsLfj1" title="Expected term (years)">2.5 - 5.0</span> </span></td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedTermSimplifiedMethod_d0_c20201001__20210930_z2gEHiuqIwt7" title="Expected term (years)"><span style="-sec-ix-hidden: xdx2ixbrl0748">–</span></span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="white-space: nowrap; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected volatility</span></td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_dp_c20211001__20220930_zwiVCK3VzwR6" title="Expected volatility minimum">68.8</span>% - <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_dp_c20211001__20220930_zHmQI60cga6d" title="Expected volatility maximum">78.6</span>%</span></td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_dp0_c20201001__20210930_zfReCi01TIp6" title="Expected volatility">–</span></span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="white-space: nowrap; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk free interest rate</span></td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_dp_c20211001__20220930_ztWtoFvc0tjc" title="Risk free interest rate minimum">0.4</span>% - <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_dp_c20211001__20220930_z2ePqUs9NI4a" title="Risk free interest rate maximum">3.1</span>%</span></td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp0_c20201001__20210930_zJ9wZUJWstia" title="Risk free interest rate">–</span></span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="white-space: nowrap; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected dividends</span></td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp0_c20211001__20220930_zJJycWbbpoui" title="Expected dividends">–</span></span></td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp0_c20201001__20210930_zFWGa0b6pW5g" title="Expected dividends">–</span></span></td></tr> </table> 2.5 - 5.0 0.688 0.786 0 0.004 0.031 0 0 0 297000 245000 27000 20000 0.82 201000 69000 0 177000 268000 306000 48000 P0Y7M6D <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zDez9EsxfOrh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SHARE-BASED COMPENSATION (Details - Option activity)"> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt"><span id="xdx_8BC_zpjrXG3k4yJ4" style="display: none">Schedule of stock option activity</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Intrinsic</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Life (Yrs.)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 36%">Outstanding at September 30, 2021</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zOyZ6nmuaNwf" style="width: 13%; text-align: right" title="Shares, Outstanding at Beginning">928,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zjnnXGnFPXe5" style="width: 13%; text-align: right" title="Weighted average exercise price, Outstanding at Beginning">1.43</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Shares, Granted">324,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pdd" style="text-align: right" title="Weighted average exercise price, Granted">1.73</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_d0_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zEIRdDollmcb" style="text-align: right" title="Shares, Exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z13cavR92IC9" style="text-align: right" title="Weighted average exercise price, Exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUcbZRwzCnNk" style="text-align: right" title="Shares, Forfeited">(23,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zI0ED53wFvE5" style="text-align: right" title="Weighted average exercise price, Forfeited">1.90</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zhrVrw7OXna1" style="border-bottom: Black 1pt solid; text-align: right" title="Shares, Expired">(144,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zdV7Jo9wJig6" style="padding-bottom: 1pt; text-align: right" title="Weighted average exercise price, Expired">1.60</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding at September 30, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zu2AgW7uIQmi" style="border-bottom: Black 2.5pt double; text-align: right" title="Shares, Outstanding at Ending">1,085,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z9uBjHHwSXd3" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, Outstanding at Ending">1.48</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zUEuhe6yu121" title="Weighted average remaining contractual term (Years), Outstanding">2.6</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_pp0p0_c20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zEnBS2z04zq6" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, Outstanding">26,920</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Exercisable at September 30, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zb29isl1SEG5" style="border-bottom: Black 2.5pt double; text-align: right" title="Shares, Exercisable">938,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zBBMGG5eRk48" style="padding-bottom: 2.5pt; text-align: right" title="Weighted average exercise price, Exercisable">1.45</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20211001__20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zF9FMX6oqSnh" title="Weighted average remaining contractual term (Years), Exercisable">2.3</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pp0p0_c20220930__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z2g9IFJ6bmIf" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, Exercisable">26,920</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 928000 1.43 324000 1.73 0 0 23000 1.90 144000 1.60 1085000 1.48 P2Y7M6D 26920 938000 1.45 P2Y3M18D 26920 1.13 2.39 <p id="xdx_806_eus-gaap--IncomeTaxDisclosureTextBlock_zLWZ4k9gBsx4" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 9</b> <b>     <span id="xdx_826_zrxN7M2Bo205">INCOME TAXES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The following table summarizes the Company’s consolidated provision for U.S. federal, state and foreign taxes on income:   </p> <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_z8Z8SmEEZCfg" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - INCOME TAXES (Details - Tax provision)"> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt"><span id="xdx_8B6_z2XYYNbT6IRl" style="display: none">Schedule of income tax provision</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49E_20211001__20220930_zjG5mHoSAjz4" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20201001__20210930_zGfOoTAakgLi" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--CurrentFederalStateAndLocalTaxExpenseBenefitAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Current:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CurrentFederalTaxExpenseBenefit_d0_zE0ufjnMYFW4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_d0_zg5Wt30I2WMg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; width: 60%">State</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 17%; text-align: right">3,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 17%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CurrentForeignTaxExpenseBenefit_d0_zWA9cXyauuVg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Foreign</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB" style="vertical-align: bottom; background-color: White"> <td>Deferred:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt">Federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(224,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(506,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Foreign</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(22,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(146,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--DeferredIncomeTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="color: White"> Deferred Income Tax Expense (Benefit)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(237,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(699,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Change in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">240,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">699,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax provision</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_dxL_c20211001__20220930_zjL7V6pX5Xl6" style="border-bottom: Black 2.5pt double; text-align: right" title="::XDX::2554"><span style="-sec-ix-hidden: xdx2ixbrl0873">3,000</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxExpenseBenefit_d0_c20201001__20210930_zlIj3wiM3vmh" style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zgx3S6sQusPk" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The deferred tax provision/(benefit) is the change in the deferred tax assets and liabilities representing the tax consequences of changes in the amounts of temporary differences, net operating loss carryforwards and changes in tax rates during the fiscal year. The Company’s deferred tax assets and liabilities are comprised of the following: </p> <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zdk3u5UXgEK8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred tax)"> <tr style="vertical-align: bottom"> <td style="text-align: left; text-indent: 9pt"><span id="xdx_8B5_zIwKmvIoe6g8" style="display: none">Schedule of deferred income taxes</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20220930_zt2OkrRdtDm8" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20210930_zen0xHNJxCIk" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGrossAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_pp0p0_maDTAGzC6n_ztLDMcGuooc4" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; text-indent: 9pt">Net operating losses</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 17%; text-align: right">2,006,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 17%; text-align: right">2,093,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits_i01I_pp0p0_maDTAGzC6n_zcte89gAIA68" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 9pt">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">220,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">175,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsInventory_i01I_pp0p0_maDTAGzC6n_zLU6JaACis1k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 9pt">Excess tax over book basis in inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">101,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther_i01I_pp0p0_maDTAGzC6n_zWUNcGieQNaj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 9pt">Reserves and other allowances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">649,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">569,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsOther_i01I_pp0p0_maDTAGzC6n_zzh4n7s05xrh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 9pt">Accrued compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DeferredTaxAssetsInterestExpenseLimitation_i01I_pp0p0_maDTAGzC6n_zpcQmNFDGuUl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 9pt">Interest expense limitation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DeferredTaxAssetsOtherItems_i01I_pp0p0_maDTAGzC6n_zDF6xdIjsdA9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 9pt">Other items</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">18,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsGross_i01TI_pp0p0_mtDTAGzC6n_maDTALNzgGo_zumbDLAuWXi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total deferred tax assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,112,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,951,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxLiabilitiesDepreciation_i01NI_pp0p0_di_maDTLzn1o_zr6ZhJsoq2bj" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 9pt">Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(18,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesPrepaidExpenses_i01NI_pp0p0_di_maDTLzn1o_zwVTMvNLMRm9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 9pt">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(96,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(131,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxLiabilitiesGoodwillAndIntangibleAssets_i01NI_pp0p0_di_maDTLzn1o_zTwSadisYrC7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 9pt">Intangible assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(178,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(216,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxLiabilities_iNTI_pp0p0_di_mtDTLzn1o_msDTALNzgGo_zsE6ZYd0oGyj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total deferred tax liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(286,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(365,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzgGo_zBnT04TGuGTe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,826,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,586,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_d0_mtDTALNzgGo_zYqQk0DiZ0ve" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_z9VCLCQ4TzMf" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company recorded a provision for income taxes which includes net expense of $3,000 and $0 in Fiscal 2022 and 2021, respectively. The Fiscal 2022 expense of $3,000 is for state income tax expenses in states where net operating loss carryforwards (“NOLs”) were not available.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">At September 30, 2022, the Company had available net NOLs for U.S. federal income tax purposes of $<span id="xdx_907_eus-gaap--OperatingLossCarryforwards_iI_pp0p0_c20220930__us-gaap--IncomeTaxAuthorityAxis__custom--FederalMember_zkfUNj5EomZj" title="Net operating loss carryforward">6,940,000</span> and NOLs for state income tax purposes of $<span id="xdx_908_eus-gaap--OperatingLossCarryforwards_iI_pp0p0_c20220930__us-gaap--IncomeTaxAuthorityAxis__custom--StateMember_zqrETg7xj33k" title="Net operating loss carryforward">978,000</span>. NOLs generated prior to 2018 expire beginning in 2031 while NOLs generated after 2018 have an indefinite carryforward period. The NOLs result in a deferred tax asset of $<span id="xdx_905_eus-gaap--DeferredTaxAssetsGross_iI_pp0p0_c20220930__us-gaap--IncomeTaxAuthorityAxis__custom--FederalMember_zyBhLYaTba1h" title="Deferred tax assets">1,680,000</span> with respect to U.S. federal income taxes and $<span id="xdx_90C_eus-gaap--DeferredTaxAssetsGross_iI_pp0p0_c20220930__us-gaap--IncomeTaxAuthorityAxis__custom--StateMember_zYBuPCL5bkKh" title="Deferred tax assets">40,000</span> with respect to state income taxes. In addition, at September 30, 2022, the Company had available NOLs for foreign income tax purposes of $<span id="xdx_908_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_c20220930__us-gaap--IncomeTaxAuthorityAxis__custom--ForeignTaxMember_pp0p0" title="Foreign operating loss carryforward">1,569,000</span>, resulting in a deferred tax asset of $<span id="xdx_905_eus-gaap--DeferredTaxAssetsGross_iI_pp0p0_c20220930__us-gaap--IncomeTaxAuthorityAxis__custom--ForeignMember_ziefoIVyZKDa" title="Deferred tax assets">283,000</span>, expiring through 2028. Total net deferred tax assets, before valuation allowance, were $<span id="xdx_909_eus-gaap--DeferredTaxAssetsNet_iI_c20220930_zeTJUr4ZvzK">2,826,000</span> and $<span id="xdx_900_eus-gaap--DeferredTaxAssetsNet_iI_c20210930_z7qc8BHDIHv6">2,586,000</span> at September 30, 2022 and 2021, respectively. Undistributed earnings of the Company's foreign subsidiaries are considered permanently reinvested; therefore, in accordance with U.S. GAAP, no provision for U.S. federal or state income taxes would result. In Fiscal 2022, Forward Switzerland had a net loss for tax purposes of $<span id="xdx_905_eus-gaap--ProfitLoss_c20211001__20220930__dei--LegalEntityAxis__custom--ForwardSwitzMember_pp0p0" title="Net income">45,000</span> and Forward UK had net income for tax purposes of $<span id="xdx_90A_eus-gaap--ProfitLoss_c20211001__20220930__dei--LegalEntityAxis__custom--ForwardUKMember_pp0p0" title="Net income">150,000</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">At September 30, 2022, as part of its periodic evaluation of the necessity to maintain a valuation allowance against its deferred tax assets, and after consideration of all factors, including, among others, projections of future taxable income, current year NOL utilization and the extent of the Company's cumulative losses in recent years, the Company determined that, on a more likely than not basis, it would not be able to use remaining deferred tax assets, except with respect to the U.S. federal income taxes in the event the Company elects to effect repatriation of certain foreign source income of Forward Switzerland, which income is currently considered to be permanently reinvested and for which no U.S. tax liability has been accrued. Accordingly, the Company has determined to maintain a full valuation allowance against its net deferred tax assets. At September 30, 2022 and 2021, the valuation allowance was $2,826,000 and $2,586,000, respectively. In the future, the utilization of the Company's NOLs may be subject to certain change of control limitations. If the Company determines that it will be able to use some or all of its deferred tax assets in a future reporting period, the adjustment to reduce or eliminate the valuation allowance would reduce its income tax expense and increase after-tax income.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The significant elements contributing to the difference between the U.S. federal statutory tax rate and the Company’s effective tax rate are as follows:  </p> <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_znoa4bTnNlSi" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - INCOME TAXES (Details - Tax reconciliation)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8BE_z7DbeXJjKucg" style="display: none">Reconciliation of effective tax rate</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 60%; text-align: left">U.S. federal statutory rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 17%; text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20211001__20220930_zAx3IffZ4sNg" title="U.S. federal statutory rate">21.0</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 17%; text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20201001__20210930_zwADuLH9FQJ8" title="U.S. federal statutory rate">21.0</span>%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State tax rate, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp_c20211001__20220930_zt3TcQDQKbnj" title="State tax rate, net of federal benefit">3.0</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp_c20201001__20210930_zaFQvPe22TU5" title="State tax rate, net of federal benefit">(8.3</span>%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Foreign rate differential</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_c20211001__20220930_zj5A0gIswWkc" title="Foreign rate differential">2.9</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_c20201001__20210930_zS3zVTZLhWSe" title="Foreign rate differential">(2.6</span>%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax return to provision adjustments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_dp_c20211001__20220930_zLxvw84JInBa" title="Tax return to provision adjustments">(1.9</span>%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_dp_c20201001__20210930_z3FR3BgGKs9h" title="Tax return to provision adjustments">(78.8</span>%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Effect of state tax rate change</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_dp_c20211001__20220930_zBP2A48mbJBj" title="Effect of state tax rate change">(3.8</span>%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_dp_c20201001__20210930_z1YSAKBCYWNg" title="Effect of state tax rate change">(7.8</span>%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20211001__20220930_zdk8az5yhgb6" title="Change in valuation allowance">(20.3</span>%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20201001__20210930_zs5vuwYbLsy1" title="Change in valuation allowance">129.9</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Permanent differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_dp_c20211001__20220930_zY1CV0Gk4fG3" title="Permanent differences">(1.1</span>%</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_dp_c20201001__20210930_zTqNIOq64Ouf" title="Permanent differences">(53.4</span>%</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20211001__20220930_zYVSUrBvYjG1" title="Effective tax rate">(0.2</span>%</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20201001__20210930_zeVuW2u4cpW1" title="Effective tax rate">0.0</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zY0DOqfXnpy5" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In December 2020, the Company received approval of its application for forgiveness of its note payable related to the Paycheck Protection Program (the “PPP loan”) in the aggregate principal amount of $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_c20201231__us-gaap--LongtermDebtTypeAxis__custom--PPPLoanMember_pp0p0" title="Principal amount">1,357,000</span>, which was not recognized as taxable income pursuant to the CARES Act. Pursuant to the Consolidated Appropriations Act, 2021, which was enacted by Congress and signed into law by the President on December 27, 2020, all expenses utilizing funds from PPP loans will be deductible against taxable income.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">At September 30, 2022 and 2021, the Company had not accrued any interest or penalties related to uncertain tax positions. It is the Company's policy to recognize interest and/or penalties, if any, related to income tax matters in income tax expense in the consolidated statements of operations. For the periods presented in the accompanying consolidated statements of operations, no material income tax related interest or penalties were assessed or recorded. All fiscal years prior to the fiscal year ended September 30, 2019 are closed to federal and state examination.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_z8Z8SmEEZCfg" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - INCOME TAXES (Details - Tax provision)"> <tr style="vertical-align: bottom"> <td style="padding-left: 10pt"><span id="xdx_8B6_z2XYYNbT6IRl" style="display: none">Schedule of income tax provision</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49E_20211001__20220930_zjG5mHoSAjz4" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20201001__20210930_zGfOoTAakgLi" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--CurrentFederalStateAndLocalTaxExpenseBenefitAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Current:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CurrentFederalTaxExpenseBenefit_d0_zE0ufjnMYFW4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_d0_zg5Wt30I2WMg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; width: 60%">State</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 17%; text-align: right">3,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 17%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CurrentForeignTaxExpenseBenefit_d0_zWA9cXyauuVg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Foreign</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB" style="vertical-align: bottom; background-color: White"> <td>Deferred:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt">Federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(224,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(506,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Foreign</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(22,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(146,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--DeferredIncomeTaxExpenseBenefit_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="color: White"> Deferred Income Tax Expense (Benefit)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(237,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(699,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Change in valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">240,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">699,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax provision</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_dxL_c20211001__20220930_zjL7V6pX5Xl6" style="border-bottom: Black 2.5pt double; text-align: right" title="::XDX::2554"><span style="-sec-ix-hidden: xdx2ixbrl0873">3,000</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxExpenseBenefit_d0_c20201001__20210930_zlIj3wiM3vmh" style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0 0 3000 0 0 0 -224000 -506000 6000 -47000 -22000 -146000 -237000 -699000 240000 699000 0 <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zdk3u5UXgEK8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred tax)"> <tr style="vertical-align: bottom"> <td style="text-align: left; text-indent: 9pt"><span id="xdx_8B5_zIwKmvIoe6g8" style="display: none">Schedule of deferred income taxes</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20220930_zt2OkrRdtDm8" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20210930_zen0xHNJxCIk" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGrossAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_pp0p0_maDTAGzC6n_ztLDMcGuooc4" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; text-indent: 9pt">Net operating losses</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 17%; text-align: right">2,006,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 17%; text-align: right">2,093,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits_i01I_pp0p0_maDTAGzC6n_zcte89gAIA68" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 9pt">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">220,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">175,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsInventory_i01I_pp0p0_maDTAGzC6n_zLU6JaACis1k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 9pt">Excess tax over book basis in inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">101,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther_i01I_pp0p0_maDTAGzC6n_zWUNcGieQNaj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 9pt">Reserves and other allowances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">649,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">569,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsOther_i01I_pp0p0_maDTAGzC6n_zzh4n7s05xrh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 9pt">Accrued compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DeferredTaxAssetsInterestExpenseLimitation_i01I_pp0p0_maDTAGzC6n_zpcQmNFDGuUl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 9pt">Interest expense limitation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DeferredTaxAssetsOtherItems_i01I_pp0p0_maDTAGzC6n_zDF6xdIjsdA9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 9pt">Other items</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">18,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsGross_i01TI_pp0p0_mtDTAGzC6n_maDTALNzgGo_zumbDLAuWXi" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total deferred tax assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,112,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,951,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxLiabilitiesDepreciation_i01NI_pp0p0_di_maDTLzn1o_zr6ZhJsoq2bj" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 9pt">Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(18,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesPrepaidExpenses_i01NI_pp0p0_di_maDTLzn1o_zwVTMvNLMRm9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 9pt">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(96,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(131,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxLiabilitiesGoodwillAndIntangibleAssets_i01NI_pp0p0_di_maDTLzn1o_zTwSadisYrC7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 9pt">Intangible assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(178,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(216,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxLiabilities_iNTI_pp0p0_di_mtDTLzn1o_msDTALNzgGo_zsE6ZYd0oGyj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Total deferred tax liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(286,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(365,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzgGo_zBnT04TGuGTe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,826,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,586,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_d0_mtDTALNzgGo_zYqQk0DiZ0ve" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2006000 2093000 220000 175000 101000 43000 649000 569000 70000 15000 48000 40000 18000 16000 3112000 2951000 12000 18000 96000 131000 178000 216000 286000 365000 2826000 2586000 0 0 6940000 978000 1680000 40000 1569000 283000 2826000 2586000 45000 150000 <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_znoa4bTnNlSi" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - INCOME TAXES (Details - Tax reconciliation)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8BE_z7DbeXJjKucg" style="display: none">Reconciliation of effective tax rate</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 60%; text-align: left">U.S. federal statutory rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 17%; text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20211001__20220930_zAx3IffZ4sNg" title="U.S. federal statutory rate">21.0</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 17%; text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20201001__20210930_zwADuLH9FQJ8" title="U.S. federal statutory rate">21.0</span>%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State tax rate, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp_c20211001__20220930_zt3TcQDQKbnj" title="State tax rate, net of federal benefit">3.0</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp_c20201001__20210930_zaFQvPe22TU5" title="State tax rate, net of federal benefit">(8.3</span>%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Foreign rate differential</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_c20211001__20220930_zj5A0gIswWkc" title="Foreign rate differential">2.9</span>%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_c20201001__20210930_zS3zVTZLhWSe" title="Foreign rate differential">(2.6</span>%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax return to provision adjustments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_dp_c20211001__20220930_zLxvw84JInBa" title="Tax return to provision adjustments">(1.9</span>%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_dp_c20201001__20210930_z3FR3BgGKs9h" title="Tax return to provision adjustments">(78.8</span>%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Effect of state tax rate change</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_dp_c20211001__20220930_zBP2A48mbJBj" title="Effect of state tax rate change">(3.8</span>%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_dp_c20201001__20210930_z1YSAKBCYWNg" title="Effect of state tax rate change">(7.8</span>%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20211001__20220930_zdk8az5yhgb6" title="Change in valuation allowance">(20.3</span>%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20201001__20210930_zs5vuwYbLsy1" title="Change in valuation allowance">129.9</span>%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Permanent differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_dp_c20211001__20220930_zY1CV0Gk4fG3" title="Permanent differences">(1.1</span>%</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_dp_c20201001__20210930_zTqNIOq64Ouf" title="Permanent differences">(53.4</span>%</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20211001__20220930_zYVSUrBvYjG1" title="Effective tax rate">(0.2</span>%</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20201001__20210930_zeVuW2u4cpW1" title="Effective tax rate">0.0</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0.210 0.210 0.030 -0.083 0.029 -0.026 -0.019 -0.788 -0.038 -0.078 -0.203 1.299 -0.011 -0.534 -0.002 0.000 1357000 <p id="xdx_80F_eus-gaap--EarningsPerShareTextBlock_zHvZM0210ipb" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 10        <span id="xdx_829_znGzH0EFlPee">EARNINGS PER SHARE</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Basic earnings per share data for each period presented is computed using the weighted average number of shares of common stock outstanding during each such period. Diluted earnings per share data is computed using the weighted average number of common and dilutive common equivalent shares outstanding during each period. Dilutive common equivalent shares consist of shares that would be issued upon the exercise of stock options and warrants, computed using the treasury stock method. A reconciliation of basic and diluted earnings/loss per share is as follows: </p> <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_z58m8ZpV6lMc" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - EARNINGS PER SHARE (Details - Diluted loss per share)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B9_zZZtXTsqUVhf" style="display: none">Schedule of earnings (loss) per share</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20211001__20220930_zxWNG9n6rICh" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20201001__20210930_zsvN3ElGmZx" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the Fiscal Years Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_ecustom--NumeratorAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Numerator:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--ProfitLoss_i01_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt; text-indent: 10pt">Net (loss)/income</td><td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 17%; text-align: right">(1,378,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 17%; text-align: right">524,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-indent: 10pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--DenominatorAbstract_iB" style="vertical-align: bottom; background-color: White"> <td>Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-indent: 10pt">Weighted average common shares outstanding</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_dxL_c20211001__20220930_zkLqwNZ5dkce" style="text-align: right" title="::XDX::10061185"><span style="-sec-ix-hidden: xdx2ixbrl1006">10,061,000</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_dxL_c20201001__20210930_zeVUEWPqyc25" style="text-align: right" title="::XDX::9950094"><span style="-sec-ix-hidden: xdx2ixbrl1007">9,950,000</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--DilutiveCommonShareEquivalents_zh3ZLKKhG8vc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Dilutive common share equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1009">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">493,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-indent: 20pt">Weighted average dilutive shares outstanding</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_dxL_c20211001__20220930_zQF0G63qaS98" style="border-bottom: Black 2.5pt double; text-align: right" title="::XDX::10061185"><span style="-sec-ix-hidden: xdx2ixbrl1011">10,061,000</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_dxL_c20201001__20210930_zBt4PXaTJUUj" style="border-bottom: Black 2.5pt double; text-align: right" title="::XDX::10443018"><span style="-sec-ix-hidden: xdx2ixbrl1012">10,443,000</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 20pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--LossearningsPerShareAbstract_iB_zHv9znn8pxM6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>(Loss)/earnings per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_i01_pdd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: 10pt">Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.14</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.05</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--EarningsPerShareDiluted_i01_pdd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-indent: 10pt">Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.14</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.05</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A4_zwCwrkYsMYxc" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">There were no anti-dilutive securities excluded from the calculation of diluted earnings per share in Fiscal 2021. The following securities were excluded from the calculation of diluted earnings per share in Fiscal 2022 because their inclusion would have been anti-dilutive:<b>  </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"><b/></p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zQ3kegxk7pvc" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - EARNINGS PER SHARE (Details - Antidilutive shares)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B4_zmVeLNVjC321" style="display: none">Schedule of anti dilutive securities excluded</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 80%">Options</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20201001__20210930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_pdd" style="width: 17%; text-align: right" title="Total potentially dilutive shares">1,085,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20201001__20210930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Total potentially dilutive shares">151,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total potentially dilutive shares</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20201001__20210930_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total potentially dilutive shares">1,236,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zODGGEem4xI4" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"><b/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"><b/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"/> <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_z58m8ZpV6lMc" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - EARNINGS PER SHARE (Details - Diluted loss per share)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B9_zZZtXTsqUVhf" style="display: none">Schedule of earnings (loss) per share</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20211001__20220930_zxWNG9n6rICh" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20201001__20210930_zsvN3ElGmZx" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the Fiscal Years Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_ecustom--NumeratorAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Numerator:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--ProfitLoss_i01_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt; text-indent: 10pt">Net (loss)/income</td><td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 17%; text-align: right">(1,378,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 17%; text-align: right">524,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-indent: 10pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--DenominatorAbstract_iB" style="vertical-align: bottom; background-color: White"> <td>Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-indent: 10pt">Weighted average common shares outstanding</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_dxL_c20211001__20220930_zkLqwNZ5dkce" style="text-align: right" title="::XDX::10061185"><span style="-sec-ix-hidden: xdx2ixbrl1006">10,061,000</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_dxL_c20201001__20210930_zeVUEWPqyc25" style="text-align: right" title="::XDX::9950094"><span style="-sec-ix-hidden: xdx2ixbrl1007">9,950,000</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--DilutiveCommonShareEquivalents_zh3ZLKKhG8vc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Dilutive common share equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1009">–</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">493,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-indent: 20pt">Weighted average dilutive shares outstanding</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_dxL_c20211001__20220930_zQF0G63qaS98" style="border-bottom: Black 2.5pt double; text-align: right" title="::XDX::10061185"><span style="-sec-ix-hidden: xdx2ixbrl1011">10,061,000</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_dxL_c20201001__20210930_zBt4PXaTJUUj" style="border-bottom: Black 2.5pt double; text-align: right" title="::XDX::10443018"><span style="-sec-ix-hidden: xdx2ixbrl1012">10,443,000</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 20pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--LossearningsPerShareAbstract_iB_zHv9znn8pxM6" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>(Loss)/earnings per share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EarningsPerShareBasic_i01_pdd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: 10pt">Basic</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.14</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.05</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--EarningsPerShareDiluted_i01_pdd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-indent: 10pt">Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.14</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.05</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> -1378000 524000 493000 -0.14 0.05 -0.14 0.05 <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zQ3kegxk7pvc" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - EARNINGS PER SHARE (Details - Antidilutive shares)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B4_zmVeLNVjC321" style="display: none">Schedule of anti dilutive securities excluded</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 80%">Options</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20201001__20210930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_pdd" style="width: 17%; text-align: right" title="Total potentially dilutive shares">1,085,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20201001__20210930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" style="border-bottom: Black 1pt solid; text-align: right" title="Total potentially dilutive shares">151,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total potentially dilutive shares</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20201001__20210930_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total potentially dilutive shares">1,236,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1085000 151000 1236000 <p id="xdx_800_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zzKnnQvP0dl1" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 11        <span id="xdx_828_zAL4LG8H8P76">COMMITMENTS AND CONTINGENCIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Guarantee Obligation</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In February 2010, Forward Switzerland and its European logistics provider (freight forwarding and customs agent) entered into a Representation Agreement (the “Representation Agreement”) whereby, among other things, the European logistics provider agreed to act as Forward Switzerland's fiscal representative in The Netherlands for the purpose of providing services in connection with any value added tax matters. As part of this agreement, Forward Switzerland agreed to provide an undertaking (in the form of a bank letter of guarantee) to the logistics provider with respect to any value added tax liability arising in The Netherlands that the logistics provider is required to pay to Dutch tax authorities on its behalf.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In February 2010, Forward Switzerland entered into a guarantee agreement with a Swiss bank relating to the repayment of any amount up to €75,000 (equal to approximately $77,000 at September 30, 2022) paid by such bank to the logistics provider in order to satisfy such undertaking pursuant to the bank letter of guarantee. Forward Switzerland would be required to perform under the guarantee agreement only in the event that (i) a value added tax liability is imposed on the Company's revenues in The Netherlands; (ii) the logistics provider asserts that it has been called upon in its capacity as surety by the Dutch Receiver of Taxes to pay such taxes; (iii) Forward Switzerland or the Company on its behalf fails or refuses to remit the amount of value added tax due to the logistics provider upon its demand; and (iv) the logistics provider makes a drawing under the bank letter of guarantee. Under the Representation Agreement, Forward Switzerland agreed that the letter of guarantee would remain available for drawing for three years following the date that its relationship terminates with the logistics provider to satisfy any value added tax liability arising prior to expiration of the Representation Agreement but asserted by The Netherlands after expiration.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The initial term of the bank letter of guarantee expired February 28, 2011, but it renews automatically for one-year periods on February 28 of each subsequent year unless Forward Switzerland provides the Swiss bank with written notice of termination at least 60 days prior to the renewal date. It is the intent of Forward Switzerland and the logistics provider that the bank letter of guarantee amount be adjusted annually. In consideration of the issuance of the letter of guarantee, Forward Switzerland has granted the Swiss bank a security interest in all of its assets on deposit with, held by, or credited to Forward Switzerland’s accounts with, the Swiss bank (approximately $467,000 at September 30, 2022). At September 30, 2022, the Company had not incurred a liability in connection with this guarantee.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Legal Proceedings</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">From time to time, the Company may become a party to legal actions or proceedings in the ordinary course of its business. At September 30, 2022, there were no such actions or proceedings, either individually or in the aggregate, that, if decided adversely to its interests, the Company believes would be material to its business.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p id="xdx_80B_eus-gaap--LesseeOperatingLeasesTextBlock_zEWV1a3yenAi" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 12      <span id="xdx_82A_zlpltlJEuYfb">LEASES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company’s operating leases are primarily for corporate, engineering and administrative office space. Total operating lease expense in Fiscal 2022 was $<span id="xdx_90A_eus-gaap--OperatingLeaseExpense_c20211001__20220930_pp0p0" title="Rent expense">631,000</span>, of which $57,000 was recorded in sales and marketing expenses and $574,000 was recorded in general and administrative expenses on the consolidated statements of operations.  Total operating lease expense in Fiscal 2021 was $<span id="xdx_904_eus-gaap--OperatingLeaseExpense_c20201001__20210930_pp0p0" title="Rent expense">611,000</span>, of which $55,000 was recorded in sales and marketing expenses and $556,000 was recorded in general and administrative expenses on the consolidated statements of operations. Cash paid for amounts included in operating lease liabilities in Fiscal 2022 and Fiscal 2021, which have been included in cash flows from operating activities, was $<span id="xdx_90E_ecustom--CashPaidForAmountsIncludedInOperatingLeaseLiabilities_c20211001__20220930_pp0p0" title="Cash paid for amounts included in operating lease liabilities">601,000</span> and $<span id="xdx_90C_ecustom--CashPaidForAmountsIncludedInOperatingLeaseLiabilities_c20201001__20210930_pp0p0" title="Cash paid for amounts included in operating lease liabilities">489,000</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">At September 30, 2022, the Company’s operating leases had a weighted average remaining lease term of <span id="xdx_90F_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20220930_z8B3V6oYO4U6" title="Operating leases term">8.4</span> years and a weighted average discount rate of <span id="xdx_909_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20220930_zU5O1FC3cr3a" title="Operating leases">5.7</span>%.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">Future minimum payments under non-cancellable operating leases are as follows:  </p> <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zAB7ii2Er2Nl" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - LEASES (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B3_zywJSZZPdGZ7" style="display: none">Schedule of Future Minimum Rental Payments for Operating Leases</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20220930_z37wor7BXal3" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPzE70_z4XNi0tflc5e" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 80%">Fiscal 2023</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 17%; text-align: right">575,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzE70_zZ3QbVkNIvji" style="vertical-align: bottom; background-color: White"> <td>Fiscal 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">592,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzE70_z9X2uTVtUqD8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Fiscal 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">556,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPzE70_zZdGxERgfjY4" style="vertical-align: bottom; background-color: White"> <td>Fiscal 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">510,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_maLOLLPzE70_zdybDun0Ij89" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Fiscal 2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">419,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0_maLOLLPzE70_z3CmXy0lbqx8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,979,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPzE70_zNZVsgFWrlT9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total future minimum lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,631,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zWPQSBpPsVve" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less imputed interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,003,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,628,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b/></p> 631000 611000 601000 489000 P8Y4M24D 0.057 <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zAB7ii2Er2Nl" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - LEASES (Details)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B3_zywJSZZPdGZ7" style="display: none">Schedule of Future Minimum Rental Payments for Operating Leases</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20220930_z37wor7BXal3" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPzE70_z4XNi0tflc5e" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 80%">Fiscal 2023</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 17%; text-align: right">575,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzE70_zZ3QbVkNIvji" style="vertical-align: bottom; background-color: White"> <td>Fiscal 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">592,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzE70_z9X2uTVtUqD8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Fiscal 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">556,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPzE70_zZdGxERgfjY4" style="vertical-align: bottom; background-color: White"> <td>Fiscal 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">510,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_maLOLLPzE70_zdybDun0Ij89" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Fiscal 2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">419,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0_maLOLLPzE70_z3CmXy0lbqx8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,979,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPzE70_zNZVsgFWrlT9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Total future minimum lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,631,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zWPQSBpPsVve" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less imputed interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,003,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,628,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 575000 592000 556000 510000 419000 1979000 4631000 1003000 3628000 <p id="xdx_803_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zeEmrD63Rdt5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 13</b>    <b>   <span id="xdx_82D_zVPVmZffYpbe">RELATED PARTY TRANSACTIONS</span></b> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Buying Agency and Supply Agreement</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company has a Buying Agency and Supply Agreement (the “Supply Agreement”) with Forward China. The Supply Agreement provides that, upon the terms and subject to the conditions set forth therein, Forward China will act as the Company’s exclusive buying agent and supplier of Products (as defined in the Supply Agreement) in the Asia-Pacific region. The Company purchases products at Forward China’s cost and pays to Forward China a monthly service fee equal to the sum of (i) $100,000, and (ii) 4% of “Adjusted Gross Profit”, which is defined as the selling price less the cost from Forward China. The Supply Agreement expires October 22, 2023. Terence Wise, Chief Executive Officer and Chairman of the Company, is the owner of Forward China. In addition, Jenny P. Yu, a Managing Director of Forward China, beneficially owns more than 5% of the Company’s common stock. The Company recorded service fees to Forward China of $<span id="xdx_90F_eus-gaap--CostsAndExpensesRelatedParty_c20211001__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--TransactionTypeAxis__custom--ServiceFeesMember_pp0p0">1,398,000 </span>and $<span id="xdx_90D_eus-gaap--CostsAndExpensesRelatedParty_c20201001__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember__us-gaap--TransactionTypeAxis__custom--ServiceFeesMember_pp0p0">1,404,000 </span>during Fiscal 2022 and Fiscal 2021, respectively, which are included as a component of cost of sales upon sales of the related products. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company has a separate agreement with Forward China to address the potential impact of customers sourcing directly from Forward China. In the event a customer bypasses the services of the Company and does business directly with Forward China, Forward China will pay a commission of 50% of the net revenue, less direct costs, generated from the products or services sold. The Company recognized revenue of $12,000 of commissions related to this agreement in Fiscal 2021. No commissions were recognized in Fiscal 2022.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company made prepayments to Forward China for inventory purchases of $<span id="xdx_908_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_c20220930__us-gaap--RelatedPartyTransactionAxis__custom--InventoryPurchasesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_pp0p0" title="Prepaid expenses and other current assets">20,000</span> and $<span id="xdx_90B_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_c20210930__us-gaap--RelatedPartyTransactionAxis__custom--InventoryPurchasesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_pp0p0" title="Prepaid expenses and other current assets">317,000</span> at September 30, 2022 and 2021, respectively, which are included in prepaid expenses and other current assets on the consolidated balance sheets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Promissory Note</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">On January 18, 2018, the Company issued a $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_c20180118__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_pp0p0" title="Debt face amount">1,600,000</span> unsecured promissory note payable to Forward China to fund the acquisition of IPS. The promissory note bears interest at a rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20180118__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_z3pziF9YOaOj" title="Debt interest rate">8</span>% per annum and had an original maturity date of <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dp_c20171001__20180118__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_z8KEjoMwI993" title="Debt maturity date">January 18, 2019</span>. Monthly interest payments commenced on February 18, 2018, with the principal due at maturity. The Company incurred and paid interest associated with this note of $<span id="xdx_901_eus-gaap--InterestExpenseDebt_c20211001__20220930__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_pp0p0" title="Interest expense">122,000</span> and $<span id="xdx_903_eus-gaap--InterestExpenseDebt_c20201001__20210930__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_pp0p0" title="Interest expense">128,000</span> in Fiscal 2022 and Fiscal 2021, respectively. The maturity date of this note was extended to December 31, 2024. The maturity date of the note has been extended on several occasions to assist the Company with liquidity. The Company made principal payments of $<span id="xdx_903_eus-gaap--RepaymentsOfOtherLongTermDebt_c20211001__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ForwardChinaMember_pp0p0" title="Principal repayments">200,000</span> on this note during Fiscal 2022.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Other Related Party Activity</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In October 2020, the Company began selling smart-enabled furniture, which is sourced by Forward China and sold in the U.S. under the Koble brand name. The Koble brand is owned by The Justwise Group Ltd. (“Justwise”) a company owned by Terence Wise, Chief Executive Officer and Chairman of the Company. The Company recognized revenues from the sale of Koble products of $<span id="xdx_90A_eus-gaap--RevenueFromRelatedParties_c20211001__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleMember_pp0p0" title="Revenue from related party">1,741,000</span> and $<span id="xdx_90C_eus-gaap--RevenueFromRelatedParties_c20201001__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleMember_pp0p0" title="Revenue from related party">1,493,000</span> in Fiscal 2022 and Fiscal 2021, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company entered into an agreement with Justwise effective March 1, 2022, under which (i) Justwise will perform design and marketing services related to the Koble products sold by the Company and (ii) the Company was granted a license to sell Koble products. In exchange for such services, the Company will pay Justwise $10,000 per month plus 1% of the cost of Koble products purchased from Forward China. This agreement is effective until August 31, 2023, may be extended thereafter for a mutually agreed upon term and can be terminated thereafter by either party giving three months’ notice. The Company incurred costs of $<span id="xdx_90B_eus-gaap--RelatedPartyCosts_pp0p0_c20211001__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleMember_zknRa3hDLisb" title="Related Party Costs">90,000</span> under this agreement for Fiscal 2022, of which $<span id="xdx_908_eus-gaap--RelatedPartyCosts_pp0p0_c20211001__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingAndMarketingExpenseMember_zIyvyq06xrU3" title="Related Party Costs">84,000</span> was included in selling and marketing expenses and $<span id="xdx_905_eus-gaap--RelatedPartyCosts_pp0p0_c20211001__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember__srt--ProductOrServiceAxis__custom--KobleMember__us-gaap--IncomeStatementLocationAxis__us-gaap--CostOfSalesMember_zv9InPgq0y93" title="Related Party Costs">6,000</span> is included as a component of cost of sales upon sales of the related products. The Company had accounts payable to Justwise of $<span id="xdx_90B_eus-gaap--AccountsPayableRelatedPartiesCurrent_iI_c20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember_zvoN7QfSmyYk" title="Accounts payable to related party">15,000</span> and $<span id="xdx_901_eus-gaap--AccountsPayableRelatedPartiesCurrent_iI_c20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JustwiseGroupMember_zzyqExxgsAXd">1,000</span> at September 30, 2022 and 2021, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company recorded revenue from a customer whose principal owner is an immediate family member of Jenny P. Yu, a shareholder of the Company and managing director of Forward China. The Company recognized revenues from this customer of $<span id="xdx_903_eus-gaap--RevenueFromRelatedParties_pp0p0_c20211001__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BoardMember__us-gaap--StatementBusinessSegmentsAxis__custom--JennyPYuMember_zwWB02KQgEV" title="Revenue from related party">780,000</span> and $<span id="xdx_906_eus-gaap--RevenueFromRelatedParties_pp0p0_c20201001__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BoardMember__us-gaap--StatementBusinessSegmentsAxis__custom--JennyPYuMember_zaPs2G09kb8e" title="Revenue from related party">418,000</span> in Fiscal 2022 and Fiscal 2021, respectively. The Company had no accounts receivable from this customer at September 30, 2022 or 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">  <b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">A member of the Company’s Audit, Governance and Compensation Committees of its Board of Directors is also a member of the Board of Directors of a company to whom the Company’s OEM distribution segment sold products during Fiscal 2021. The Company recognized revenue of $<span id="xdx_90C_eus-gaap--RevenueFromRelatedParties_pp0p0_c20211001__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BoardMember__us-gaap--StatementBusinessSegmentsAxis__custom--OemDistributionDivisionMember_zph0LbdylgLk" title="Revenue from related party">13,000</span> and $<span id="xdx_90A_eus-gaap--RevenueFromRelatedParties_pp0p0_c20201001__20210930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BoardMember__us-gaap--StatementBusinessSegmentsAxis__custom--OemDistributionDivisionMember_zDYUrF5hWdLl" title="Revenue from related party">63,000</span> from the sale of such products during Fiscal 2022 and 2021, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> 1398000 1404000 20000 317000 1600000 0.08 2019-01-18 122000 128000 200000 1741000 1493000 90000 84000 6000 15000 1000 780000 418000 13000 63000 <p id="xdx_804_eus-gaap--CompensationAndEmployeeBenefitPlansTextBlock_zInT8LZXZXYf" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 14        <span id="xdx_829_zs2aoo80Vxkb">401(k) PLAN</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company maintains a 401(k) benefit plan allowing eligible employees to make pre-tax and/or after-tax contributions of a portion of their salary in amounts subject to IRS limitations. The Company made immediately vested contributions of $<span id="xdx_907_eus-gaap--PensionContributions_pp0p0_c20211001__20220930_z3IIYHKAFYZf" title="Pension contribution">379,000</span> during Fiscal 2022, of which $313,000 was recorded to cost of sales, $16,000 was recorded to sales and marketing expense and $50,000 was recorded to general and administrative expense on the consolidated statement of operations. The Company made immediately vested matching contributions of $<span id="xdx_907_eus-gaap--PensionContributions_pp0p0_c20201001__20210930_zieqv6P49R2c" title="Pension contribution">331,000</span> in Fiscal 2021, of which $260,000 was recorded to cost of sales and $71,000 was recorded to general and administrative expenses on the consolidated statement of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> 379000 331000 <p id="xdx_800_eus-gaap--SegmentReportingDisclosureTextBlock_z4pvvHA5YoKb" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 15        <span id="xdx_82C_zVzWZkihlJB">SEGMENTS AND CONCENTRATIONS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Segments</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company has three reportable segments: OEM distribution, retail distribution and design. See Note 2 for more information on the composition and accounting policies of our reportable segments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Our chief operating decision maker (“CODM”) regularly reviews revenue and operating income for each segment to assess financial results and allocate resources. For our OEM and retail distribution segments, we exclude general and administrative and general corporate expenses from their measure of profitability as these expenses are not allocated to the segments and therefore not included in the measure of profitability used by the CODM. For the design segment, general and administrative expenses directly attributable to that segment are included in its measure of profitability as these expenses are included in the measure of its profitability reviewed by the CODM. We do not include intercompany activity in our segment results shown below to be consistent with the information that is presented to the CODM. Segment assets consist of accounts receivable and inventory, which are regularly reviewed by the CODM, as well as goodwill and intangible assets resulting from design segment acquisitions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Information by segment and related reconciliations are shown in tables below:<b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b/></p> <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_z3lcGSTAqfQ5" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details - Operations)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8B9_zuZxolYCAVQ1" style="display: none">Segment operating income (loss)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Revenues</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 60%; text-align: left">OEM distribution</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--Revenues_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_pp0p0" style="width: 17%; text-align: right" title="Revenues">18,036,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_pp0p0" style="width: 17%; text-align: right" title="Revenues">19,290,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Retail distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--Revenues_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" style="text-align: right" title="Revenues">4,130,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--Revenues_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" style="text-align: right" title="Revenues">3,183,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Design</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--Revenues_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">20,171,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--Revenues_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">16,549,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 10pt">Total segment revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">42,337,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">39,022,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating Income/(Loss)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 60%; text-align: left">OEM distribution</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingIncomeLoss_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_pp0p0" style="width: 17%; text-align: right" title="Total (loss)/income from operations">905,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_pp0p0" style="width: 17%; text-align: right" title="Total (loss)/income from operations">1,479,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Retail distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingIncomeLoss_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" style="text-align: right" title="Total (loss)/income from operations">(1,809,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" style="text-align: right" title="Total (loss)/income from operations">(779,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Design</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--OperatingIncomeLoss_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Total (loss)/income from operations">2,148,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Total (loss)/income from operations">603,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Total segment operating income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--SegmentOperatingIncomeLoss_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="text-align: right" title="Total segment operating income">1,244,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--SegmentOperatingIncomeLoss_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="text-align: right" title="Total segment operating income">1,303,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">General corporate expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--GeneralCorporateExpenses_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="General corporate expenses">(2,484,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--GeneralCorporateExpenses_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="General corporate expenses">(2,068,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Total loss from operations</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingIncomeLoss_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="text-align: right" title="Total (loss)/income from operations">(1,240,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingIncomeLoss_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="text-align: right" title="Total (loss)/income from operations">(765,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Other expense/(income), net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherNonoperatingIncomeExpense_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Other expense/(income), net">136,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--OtherNonoperatingIncomeExpense_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Other expense/(income), net">(1,289,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 10pt">(Loss)/income before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_ecustom--NetIncomeLoss1_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss)/income before income taxes">(1,376,000</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_ecustom--NetIncomeLoss1_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss)/income before income taxes">524,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Depreciation and Amortization</b></span></td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 60%; text-align: left">OEM distribution</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DepreciationAndAmortization_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_pp0p0" style="width: 17%; text-align: right" title="Depreciation and amortization">8,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--DepreciationAndAmortization_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_pp0p0" style="width: 17%; text-align: right" title="Depreciation and amortization">7,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Retail distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DepreciationAndAmortization_pp0p0_d0_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zES7gsWU0Cle" style="text-align: right" title="Depreciation and amortization">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DepreciationAndAmortization_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" style="text-align: right" title="Depreciation and amortization">1,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Design</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--DepreciationAndAmortization_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation and amortization">301,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--DepreciationAndAmortization_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation and amortization">319,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--DepreciationAndAmortization_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Depreciation and amortization">309,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--DepreciationAndAmortization_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Depreciation and amortization">327,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zVZEHn53tvvk" style="margin: 0"> </p> <table cellpadding="0" cellspacing="0" id="xdx_893_esrt--ScheduleOfCondensedBalanceSheetTableTextBlock_zloVc6rewEK6" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details - Segment Assets)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8B8_zPsnJzV9jnBe" style="display: none">Condensed Balance Sheet</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Segment Assets</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 60%; text-align: left">OEM distribution</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--OtherAssets_c20220930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_pp0p0" style="width: 17%; text-align: right" title="Other Assets">4,276,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--OtherAssets_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_pp0p0" style="width: 17%; text-align: right" title="Other Assets">5,898,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Retail distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--OtherAssets_c20220930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" style="text-align: right" title="Other Assets">3,816,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OtherAssets_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" style="text-align: right" title="Other Assets">2,178,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Design</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherAssets_c20220930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Other Assets">6,116,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherAssets_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Other Assets">5,824,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Total segment assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--TotalSegmentAssets_c20220930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_pp0p0" style="text-align: right" title="Total segment assets">14,208,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--TotalSegmentAssets_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_pp0p0" style="text-align: right" title="Total segment assets">13,900,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">General corporate assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--GeneralCorporateAssets_c20220930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="General corporate assets">6,731,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--GeneralCorporateAssets_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="General corporate assets">5,956,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 10pt">Total assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Assets_c20220930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets">20,939,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--Assets_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets">19,856,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zl9To7c58x91" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Geographic Concentrations</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 27pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 27pt">The Company’s long-lived assets consist of property and equipment and operating lease right of use assets, all of which are located in the United States. The following table sets forth our consolidated net revenues by country for Fiscal 2022 and Fiscal 2021:  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 27pt"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 27pt"/> <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock_zMKXeqHs4kw5" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details - Geographic Concentrations)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_z0w9QEPIMLO8" style="display: none">Revenues from External Customers</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Revenues</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 60%; text-align: left">United States</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_c20211001__20220930__srt--StatementGeographicalAxis__country--US_pp0p0" style="width: 17%; text-align: right" title="Revenues">29,490,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_c20201001__20210930__srt--StatementGeographicalAxis__country--US_pp0p0" style="width: 17%; text-align: right" title="Revenues">25,670,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>China</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--Revenues_c20211001__20220930__srt--StatementGeographicalAxis__country--CN_pp0p0" style="text-align: right" title="Revenues">5,325,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20201001__20210930__srt--StatementGeographicalAxis__country--CN_zDRH8wTrCoBk" style="text-align: right" title="Revenues">5,640,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Germany</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--Revenues_c20211001__20220930__srt--StatementGeographicalAxis__country--DE_pp0p0" style="text-align: right" title="Revenues">2,976,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Revenues_c20201001__20210930__srt--StatementGeographicalAxis__country--DE_pp0p0" style="text-align: right" title="Revenues">2,787,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Poland</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--Revenues_c20211001__20220930__srt--StatementGeographicalAxis__country--PL_pp0p0" style="text-align: right" title="Revenues">2,643,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--Revenues_c20201001__20210930__srt--StatementGeographicalAxis__country--PL_pp0p0" style="text-align: right" title="Revenues">3,111,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Other foreign countries</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_c20211001__20220930__srt--StatementGeographicalAxis__custom--OtherForeignCountriesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">1,903,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--Revenues_c20201001__20210930__srt--StatementGeographicalAxis__custom--OtherForeignCountriesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">1,814,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_c20211001__20220930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">42,337,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">39,022,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_z0b7gEBbtyNl" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 27pt"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 27pt"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 27pt"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Customer Concentrations </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In Fiscal 2022 and Fiscal 2021, the Company had certain customers in the OEM distribution segment whose individual percentage of the Company’s consolidated revenues was 10% or greater. Revenues from two of these customers or their affiliates or contract manufacturers represented <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_dp_c20211001__20220930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoOEMCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zANf7oa0fjaf" title="Concentration Risk, Percentage">23.0</span>% of the Company’s consolidated net revenues in Fiscal 2022 and revenues from three of these customers or their affiliates or contract manufacturers represented <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_c20201001__20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeOEMCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_z4RTL8CJHqbb" title="Concentration Risk, Percentage">36.8</span>% of the Company’s consolidated net revenues in Fiscal 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In Fiscal 2022, the Company had one customer in the design segment whose individual percentage of the Company’s consolidated revenues was 10% or greater. Revenues from this customer represented <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_c20211001__20220930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_zW7FqWUyx5Vg" title="Concentration Risk, Percentage">10.6</span>% of the Company’s consolidated net revenues in Fiscal 2022. There were no customers in the design segment whose individual percentage of the Company’s consolidated net revenues was 10% or greater in Fiscal 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">At September 30, 2022 and 2021, the Company had customers in the OEM distribution segment whose accounts receivable balances accounted for 10% or more of the Company’s consolidated accounts receivable. Accounts receivable from two customers or their affiliates or contract manufacturers represented <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_dp_c20211001__20220930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoOEMCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zDsqSaljPCh6" title="Concentration Risk, Percentage">28.1</span>% of the Company’s consolidated accounts receivable at September 30, 2022 and accounts receivable from three customers or their affiliates or contract manufacturers represented <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_dp_c20201001__20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeOEMCustomersMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_zRdgidbECwQk" title="Concentration Risk, Percentage">44.0</span>% of the Company’s consolidated accounts receivable at September 30, 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Supplier Concentration</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company’s OEM and retail distribution segments procure substantially all their products through independent suppliers in China through Forward China. Depending on the product, Forward China may require several different suppliers to furnish component parts or pieces.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 20pt"> </p> <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_z3lcGSTAqfQ5" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details - Operations)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8B9_zuZxolYCAVQ1" style="display: none">Segment operating income (loss)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Revenues</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 60%; text-align: left">OEM distribution</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--Revenues_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_pp0p0" style="width: 17%; text-align: right" title="Revenues">18,036,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_pp0p0" style="width: 17%; text-align: right" title="Revenues">19,290,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Retail distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--Revenues_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" style="text-align: right" title="Revenues">4,130,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--Revenues_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" style="text-align: right" title="Revenues">3,183,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Design</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--Revenues_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">20,171,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--Revenues_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">16,549,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 10pt">Total segment revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">42,337,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">39,022,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating Income/(Loss)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 60%; text-align: left">OEM distribution</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingIncomeLoss_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_pp0p0" style="width: 17%; text-align: right" title="Total (loss)/income from operations">905,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_pp0p0" style="width: 17%; text-align: right" title="Total (loss)/income from operations">1,479,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Retail distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingIncomeLoss_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" style="text-align: right" title="Total (loss)/income from operations">(1,809,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" style="text-align: right" title="Total (loss)/income from operations">(779,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Design</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--OperatingIncomeLoss_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Total (loss)/income from operations">2,148,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Total (loss)/income from operations">603,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Total segment operating income</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--SegmentOperatingIncomeLoss_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="text-align: right" title="Total segment operating income">1,244,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--SegmentOperatingIncomeLoss_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="text-align: right" title="Total segment operating income">1,303,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">General corporate expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--GeneralCorporateExpenses_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="General corporate expenses">(2,484,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--GeneralCorporateExpenses_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="General corporate expenses">(2,068,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Total loss from operations</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingIncomeLoss_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="text-align: right" title="Total (loss)/income from operations">(1,240,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingIncomeLoss_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="text-align: right" title="Total (loss)/income from operations">(765,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Other expense/(income), net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--OtherNonoperatingIncomeExpense_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Other expense/(income), net">136,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--OtherNonoperatingIncomeExpense_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Other expense/(income), net">(1,289,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 10pt">(Loss)/income before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_ecustom--NetIncomeLoss1_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss)/income before income taxes">(1,376,000</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_ecustom--NetIncomeLoss1_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss)/income before income taxes">524,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Depreciation and Amortization</b></span></td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 60%; text-align: left">OEM distribution</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DepreciationAndAmortization_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_pp0p0" style="width: 17%; text-align: right" title="Depreciation and amortization">8,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--DepreciationAndAmortization_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_pp0p0" style="width: 17%; text-align: right" title="Depreciation and amortization">7,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Retail distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DepreciationAndAmortization_pp0p0_d0_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_zES7gsWU0Cle" style="text-align: right" title="Depreciation and amortization">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DepreciationAndAmortization_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" style="text-align: right" title="Depreciation and amortization">1,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Design</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--DepreciationAndAmortization_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation and amortization">301,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--DepreciationAndAmortization_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation and amortization">319,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--DepreciationAndAmortization_c20211001__20220930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Depreciation and amortization">309,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--DepreciationAndAmortization_c20201001__20210930__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Depreciation and amortization">327,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 18036000 19290000 4130000 3183000 20171000 16549000 42337000 39022000 905000 1479000 -1809000 -779000 2148000 603000 1244000 1303000 -2484000 -2068000 -1240000 -765000 136000 -1289000 -1376000 524000 8000 7000 0 1000 301000 319000 309000 327000 <table cellpadding="0" cellspacing="0" id="xdx_893_esrt--ScheduleOfCondensedBalanceSheetTableTextBlock_zloVc6rewEK6" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details - Segment Assets)"> <tr style="vertical-align: bottom"> <td style="text-align: left"><span id="xdx_8B8_zPsnJzV9jnBe" style="display: none">Condensed Balance Sheet</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Segment Assets</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 60%; text-align: left">OEM distribution</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--OtherAssets_c20220930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_pp0p0" style="width: 17%; text-align: right" title="Other Assets">4,276,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--OtherAssets_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--OEMDistributionMember_pp0p0" style="width: 17%; text-align: right" title="Other Assets">5,898,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Retail distribution</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--OtherAssets_c20220930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" style="text-align: right" title="Other Assets">3,816,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OtherAssets_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--RetailDistributionMember_pp0p0" style="text-align: right" title="Other Assets">2,178,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Design</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherAssets_c20220930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Other Assets">6,116,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherAssets_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember__us-gaap--StatementBusinessSegmentsAxis__custom--DesignMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Other Assets">5,824,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Total segment assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--TotalSegmentAssets_c20220930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_pp0p0" style="text-align: right" title="Total segment assets">14,208,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--TotalSegmentAssets_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_pp0p0" style="text-align: right" title="Total segment assets">13,900,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">General corporate assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--GeneralCorporateAssets_c20220930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="General corporate assets">6,731,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--GeneralCorporateAssets_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="General corporate assets">5,956,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 10pt">Total assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Assets_c20220930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets">20,939,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--Assets_c20210930__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--NetAssetsSegmentMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets">19,856,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 4276000 5898000 3816000 2178000 6116000 5824000 14208000 13900000 6731000 5956000 20939000 19856000 <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock_zMKXeqHs4kw5" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - SEGMENTS AND CONCENTRATIONS (Details - Geographic Concentrations)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_z0w9QEPIMLO8" style="display: none">Revenues from External Customers</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Revenues</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 60%; text-align: left">United States</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_c20211001__20220930__srt--StatementGeographicalAxis__country--US_pp0p0" style="width: 17%; text-align: right" title="Revenues">29,490,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_c20201001__20210930__srt--StatementGeographicalAxis__country--US_pp0p0" style="width: 17%; text-align: right" title="Revenues">25,670,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>China</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--Revenues_c20211001__20220930__srt--StatementGeographicalAxis__country--CN_pp0p0" style="text-align: right" title="Revenues">5,325,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20201001__20210930__srt--StatementGeographicalAxis__country--CN_zDRH8wTrCoBk" style="text-align: right" title="Revenues">5,640,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Germany</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--Revenues_c20211001__20220930__srt--StatementGeographicalAxis__country--DE_pp0p0" style="text-align: right" title="Revenues">2,976,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Revenues_c20201001__20210930__srt--StatementGeographicalAxis__country--DE_pp0p0" style="text-align: right" title="Revenues">2,787,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Poland</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--Revenues_c20211001__20220930__srt--StatementGeographicalAxis__country--PL_pp0p0" style="text-align: right" title="Revenues">2,643,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--Revenues_c20201001__20210930__srt--StatementGeographicalAxis__country--PL_pp0p0" style="text-align: right" title="Revenues">3,111,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Other foreign countries</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_c20211001__20220930__srt--StatementGeographicalAxis__custom--OtherForeignCountriesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">1,903,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--Revenues_c20201001__20210930__srt--StatementGeographicalAxis__custom--OtherForeignCountriesMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Revenues">1,814,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_c20211001__20220930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">42,337,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_c20201001__20210930__us-gaap--SubsegmentsConsolidationItemsAxis__us-gaap--ReportableSubsegmentsMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">39,022,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 29490000 25670000 5325000 5640000 2976000 2787000 2643000 3111000 1903000 1814000 42337000 39022000 0.230 0.368 0.106 0.281 0.440 <p id="xdx_804_eus-gaap--LongTermDebtTextBlock_z563uRKS1GCk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 16         <span id="xdx_825_zrMXzk4XIkue">LINE OF CREDIT</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company, specifically IPS, has a $<span id="xdx_90E_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_c20220930__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_pp0p0" title="Line of credit maximum amount">1,300,000</span> revolving line of credit with a bank which was renewed in February 2022. The line of credit has a maturity date of <span id="xdx_900_eus-gaap--LineOfCreditFacilityExpirationDate1_dd_c20211001__20220930__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_zMxaMdoAiWu2" title="Line of credit expiration date">May 31, 2023</span>, is guaranteed by the Company and is secured by all of IPS’ assets. The interest rate on the line of credit is <span id="xdx_90E_eus-gaap--LineOfCreditFacilityInterestRateDescription_c20211001__20220930__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember" title="Line of credit interest rate">0.75% above</span> <i>The Wall Street Journal</i> prime rate. The effective interest rate was <span id="xdx_900_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_dp_c20211001__20220930__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_zsyQwMkmDGb" title="Line of credit effective interest rate">7.0</span>% and <span id="xdx_90E_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_dp_c20201001__20210930__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_zYzZo3CsHwYi" title="Line of credit effective interest rate">4.0</span>% at September 30, 2022 and 2021, respectively. In March 2021, the Company paid down the outstanding balance on the line of credit and $<span id="xdx_907_eus-gaap--LineOfCreditFacilityRemainingBorrowingCapacity_c20220930__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_pp0p0" title="Line of credit amount available"><span id="xdx_90A_eus-gaap--LineOfCreditFacilityRemainingBorrowingCapacity_iI_pp0p0_c20210930__us-gaap--LineOfCreditFacilityAxis__custom--IPSMember_zG6RZQjCqQa" title="Line of credit amount available">1,300,000</span></span> was available at September 30, 2022 and 2021. The Company is subject to certain debt-service ratio requirements which are measured annually. The Company was in compliance with such covenants at September 30, 2022.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> 1300000 2023-05-31 0.75% above 0.070 0.040 1300000 1300000 <p id="xdx_800_eus-gaap--DebtDisclosureTextBlock_zKgsVbZY0uFk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 17         <span id="xdx_824_z3hUWa65Fjza">DEBT</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">On April 18, 2020, the Company entered into a PPP loan in an aggregate principal amount of $<span id="xdx_90F_eus-gaap--ProceedsFromIssuanceOfDebt_c20211001__20220930__us-gaap--LongtermDebtTypeAxis__custom--PaycheckProtectionProgramMember_pp0p0" title="Loan received">1,357,000</span>. The loan was unsecured, bore interest at a rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20220930__us-gaap--TypeOfArrangementAxis__custom--PaycheckProtectionProgramMember_z0ZNrbCZrRfh" title="Debt interest rate">1.0</span>% per annum and was scheduled to mature on <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_c20211001__20220930__us-gaap--LongtermDebtTypeAxis__custom--PaycheckProtectionProgramMember" title="Debt maturity date">April 18, 2022</span>. In October 2020, the Company filed for forgiveness of this loan and in December 2020, the Small Business Administration (“SBA”) approved its forgiveness request. The forgiveness has been accounted for as an extinguishment of debt and the resulting gain has been recorded as forgiveness of note payable on the consolidated statement of operations for Fiscal 2021. There is a six-year period during which the SBA can review the Company’s forgiveness.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> </p> 1357000 0.010 2022-04-18 EXCEL 81 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx M4$L#!!0 ( Y@D%4'04UB@0 +$ 0 9&]C4')O<',O87!P+GAM M;$V./0L",1!$_\IQO;=!P4)B0-!2L+(/>QLOD&1#LD)^OCG!CVX>;QA&WPIG M*N*I#BV&5(_C(I(/ !47BK9.7:=N')=HI6-Y #OGDK7A.YNJQ<&4GPZ4A!0W_J=0U[R;UEA_6\#MI7E!+ P04 M " .8)!5K_W&Y>X K @ $0 &1O8U!R;W!S+V-O&ULS9+/ M2@,Q$(=?17+?G%S"A$36H7-,!HM(? 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