Note 9 - Income Taxes (Tables)

12 Months Ended

Sep. 30, 2014

Income Tax Disclosure [Abstract]

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

	2014			2013			2012
Income (Loss) Before Provision for Income Taxes	$	8,376		$	138,805		$	(783,966	)
Statutory rate		34	%		34	%		34	%
		2,848			47,194			(266,548	)
Permanent differences		1,200			1,200			2,500
Research and development credit - net		(46,300	)		(44,900	)		(8,500	)
Valuation allowance		44,400			-			274,600
Other		(2,148	)		(3,494	)		(2,052	)
	$	-		$	-		$	-

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

	2014			2013
Current:
Inventories	$	128,900		$	277,300
Bad debts		3,400			3,400
Accrued liabilities		(11,700	)		63,000
Prepaid expense		(12,900	)		(9,500	)
		107,700			334,200
Valuation allowance		(107,700	)		(334,200	)
Total current deferred income taxes		-			-
Noncurrent:
Depreciation and amortization		45,100			42,700
Research and development and other credit carryforwards		1,903,800			1,830,600
Net operating loss carryforward		1,880,200			1,817,200
Contribution carryforward		8,900			8,900
Directors stock option plan		40,000			39,000
Acquisition costs		101,000			49,700
Accrued liabilities		80,000			-
		4,059,000			3,788,100
Valuation allowance		(4,059,000	)		(3,788,100	)
Total long-term deferred income taxes		-			-
Total	$	-		$	-