Note 9 - Income Taxes (Tables)

12 Months Ended

Sep. 30, 2015

Notes Tables

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

	2015			2014			2013
Income (Loss) Before Provision for Income Taxes	$	(122,377	)	$	8,376		$	138,805
Statutory rate		34	%		34	%		34	%
		(41,608	)		2,848			47,194
Permanent differences		900			1,200			1,200
Research and development credit - net		(48,500	)		(46,300	)		(44,900	)
Valuation allowance		82,200			44,400			-
Other		7,008			(2,148	)		(3,494	)
	$	-		$	-		$	-

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

	2015			2014
Current:
Inventories	$	81,500		$	128,900
Bad debts		3,400			3,400
Accrued liabilities		70,600			(11,700	)
Prepaid expense		(13,400	)		(12,900	)
		142,100			107,700
Valuation allowance		(142,100	)		(107,700	)
Total current deferred income taxes		-			-
Noncurrent:
Depreciation and amortization		46,700			45,100
Research and development and other credit carryforwards		1,980,200			1,903,800
Net operating loss carryforward		1,914,300			1,880,200
Contribution carryforward		-			8,900
Directors stock option plan		40,100			40,000
Acquisition costs		125,500			101,000
Accrued liabilities		-			80,000
		4,106,800			4,059,000
Valuation allowance		(4,106,800	)		(4,059,000	)
Total long-term deferred income taxes		-			-
Total	$	-		$	-