Note 9 - Income Taxes (Tables)

12 Months Ended

Sep. 30, 2012

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

	2012			2011			2010
Income (Loss) Before Provision for Income Taxes	$	(783,966	)	$	(672,535	)	$	(949,496	)
Statutory rate		34	%		34	%		34	%
		(266,548	)		(228,662	)		(322,829	)
Permanent differences		2,500			2,500			32,700
Research and development credit - net		(8,500	)		(27,500	)		(18,500	)
Valuation allowance		274,600			255,600			310,500
Other		(2,052	)		(1,938	)		(1,871	)
	$	-		$	-		$	-

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

	2012			2011
Current:
Inventories	$	295,300		$	244,300
Bad debts		3,400			3,400
Accrued liabilities		45,600			39,200
Prepaid expense		(11,500	)		(16,800	)
		332,800			270,100
Valuation allowance		(332,800	)		(270,100	)
Total current deferred income taxes		-			-
Noncurrent:
Depreciation and amortization		53,400			86,500
Research and development and other credit carryforwards		1,716,300			1,700,400
Net operating loss carryforward		1,934,200			1,709,000
Contribution carryforward		163,200			250,400
Directors stock option plan		36,800			32,900
		3,903,900			3,779,200
Valuation allowance		(3,903,900	)		(3,779,200	)
Total long-term deferred income taxes		-			-
Total	$	-		$	-