7. LEASES (Tables)

6 Months Ended

Mar. 31, 2022

Leases [Abstract]

7. LEASES - Lease costs

The Company's lease costs recognized during the three and six months ended March 31, 2022 and 2021 in the Consolidated Statements of Operations and Comprehensive Income (Loss) consist of the following:

	For the three months ended				For the six months ended
	March 31, 2022		March 31, 2021		March 31, 2022		March 31, 2021
Operating lease cost (1)	$	83,237	$	152,848	$	166,475	$	189,006
Finance lease cost:
Amortization of right-of-use assets	$	94,815	$	90,981	$	189,630	$	112,729
Interest on lease obligations	$	10,125	$	14,645	$	21,512	$	18,223

(1) Included in general and administrative expenses

7. LEASES - Other Lease Information

Other lease information is as follows:

	For the six months ended
	March 31, 2022		March 31, 2021
Cash paid for amounts included in    measurement of lease obligations:
Operating cash flows from operating    leases	$	157,780	$	158,874
Financing cash flows from finance leases	$	206,063	$	124,644

7. LEASES - Weighted-average Remaining Lease Terms

	March 31, 2022			September 30, 2021
Weighted-average remaining lease term -    operating leases	4.54 years			5 years
Weighted-average remaining lease term -    finance leases	1.78 years			3.2 years
Weighted-average discount rate - operating    leases		4.50	%		4.50	%
Weighted-average discount rate - finance    leases		5.50	%		5.50	%

7. LEASES - Contractual Maturity of Lease Liability

The following is a schedule of the Company's lease liabilities by contractual maturity as of March 31, 2022:

Fiscal Year	Operating Leases			Finance Leases
2022	$	159,125		$	198,047
2023		324,949			295,541
2024		333,234			131,164
2025		341,767			11,092
2026		299,039			-
Thereafter		37,301			-
Gross lease liabilities		1,495,415			635,844
Less: imputed interest		(129,884	)		(32,075	)
Present value of lease liabilities	$	1,365,531		$	603,769
Less: Current portion of lease liabilities		(321,600	)		(345,817	)
Total lease liabilities, net of current portion	$	1,043,931		$	257,952