Note 12 - Income Taxes (Tables)

3 Months Ended

Dec. 31, 2017

Notes Tables

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

	Three Months			Fiscal Year			Fiscal Year			Fiscal Year
	December 31, 2017			September 30, 2017			September 30, 2016			September 30, 2015
Income (Loss) Before Provision for (Recovery of) Income Taxes	$	1,177,991		$	2,188,760		$	1,333,248		$	(122,377	)
Statutory rate		34	%		34	%		34	%		34	%
Tax at statutory rate		400,517			744,178			453,304			(41,608	)
Permanent differences		2,055			5,465			1,000			900
Research and development and other credits - net		-			(77,220	)		(47,400	)		(48,500	)
Valuation allowance		(452,681	)		-			(3,681,100	)		82,200
State Tax		25,654			130,560			-			-
State Net Operating Loss		-			(174,223	)		-			-
Transaction Costs		-			95,849			-			-
Deferred Adjustments - change in tax rates		290,965			-			-			-
Change in Reserve for uncertain tax positions		395,000			-			-			-
Other		6,219			55,755			(25,404	)		7,008
Provision for (recovery of) income taxes	$	667,729		$	780,364		$	(3,299,600	)	$	-

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

	December 31, 201 7			September 30, 201 7			September 30, 201 6
Inventorie s	$	116,673		$	291,338		$	302,600
Bad debt s		13,799			21,171			3,400
Accrued liabilitie s		140,280			88,817			77,700
Prepaid expens e		(59,085	)		(73,120	)		(8,900	)
Depreciation and amortizatio n		166,798			220,967			93,000
Research and development and other credit carryforwards		2,150,820			2,179,462			2,019,700
Net operating loss carryforwar d		59,852			520,087			1,303,000
Directors stock option pla n		27,074			41,537			40,100
Total deferred tax asset		2,616,211			3,290,259			3,830,600
Valuation allowanc e		(47,319	)		(500,000	)		(500,000	)
Reserve for uncertain tax position s		(395,000	)		-			-
Total reserves & allowance s		(442,319	)		(500,000	)		(500,000	)
Net deferred tax asse t	$	2,173,892		$	2,790,259		$	3,330,600

Summary of Operating Loss Carryforwards [Table Text Block]

Tax Year Expires	Federal NOLS		State NOLS		R& D & Other Credits
2018	$	-	$	-	$	166,019
2019		-		-		198,072
2020		-		-		126,620
2021		-		-		48,573
2022		-		-		107,172
2023		-		-		156,392
2024		-		-		155,394
2025		-		-		139,885
2026		-		-		154,991
2027		-		-		152,732
2028		-		-		68,676
2029		-		-		31,081
2030		-		-		44,712
2031		-		-		59,085
2032		-		312,351		71,062
2033		-		532,837		73,198
2034		29,274		285,607		76,429
2035		99,688		-		73,315
2036		-		-		117,000
2037		-		-		-
2038 and beyond		-		-		130,412
	$	128,962	$	1,130,795	$	2,150,820